Deepshikha Sharma (Tax Manager) (137 Points)
23 March 2021What would be the scenario if a vendor has filed GSTR-1 but hasn't filed GSTR-3B. Would we be able to get ITC of such invoices. Ideally the vendor hasn't paid the GST to the Govt but the liability has been raised through GSTR-1 so we shall be eligible to get ITC and shall take the ITC of such input supplies in our GSTR-3B.
Please confirm if my understanding is correct.
prasad Nilugal
( GST Practitioner & Accounts )
(14801 Points)
Replied 23 March 2021
As per section 16(2) (c) of the CGST act 2017 supplier must pay tax to Govt Account collected from recipient to Claim Input Tax credit .
Deepshikha Sharma
(Tax Manager)
(137 Points)
Replied 23 March 2021
My query is not regarding the supplier. I want to know whether I can take ITC of such invoices as it is visible in GSTR 2A and showing that GSTR-1 is filled but GSTR-3B is not filed.
Mohammed Mukram
(40 Points)
Replied 24 March 2021
debora M
(BUSINESS DEVELOPMENT MANAGER)
(1697 Points)
Replied 24 March 2021
Yes you can take ITC of such invoices as it is visible in GSTR 2A and showing that GSTR-1 is filed but GSTR-3B is not filed.
CAclubindia
