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Gst - Sales Input

07 May 2023

Hello.

As a seller I have filled my gst for March 2023.

Now the purchaser is saying he has not accepted input .Is it possible not to accept input and how will gst dept come to know input of xyz company not accepted ,so input to credited back to xyz company .

Is there way for me to check it ?

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6 Replies

Sandeep Jain (Pivate) (1437 Points)
Replied 07 May 2023

No input back to company. if purchaser not claim the itc it will reflect in 2B and ITC comparison tool.

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keshav maheshwari (85 Points)
Replied 07 May 2023

Sir

How Gst dept will come to know that purchaser has not claimed input for xyz company ? And same to be refunded back to seller .

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 07 May 2023

Dear Keshav ji
Yes it is possible that buyer has not claim ITC on particular Invoice.
Yes It can be checked that ITC not claim by buyer by preparing Reco. statement between the ITC in books, ITC reflected on GSTR-2B & ITC availed in GSTR-3B.

Now can you explain why buyer has not availed the ITC ???

Note: As per Section 54 refund cannot be claim in this case.

CA SANDESH MAHIPAL (Practicing in GST and MSME ) (1985 Points)
Replied 08 May 2023

If buyer is claiming that he has not availed ITC of your supplies, just raise a Credit Note against that invoice. By this way, you will get back your paid tax and even if the buyer has availed, he will be bound to reverse the same.

(This should be done with proper communications between buyer and seller)

Regards

APURBA CHATTERJEE (QUALIFIED CHARTERED ACCOUNTANT) (604 Points)
Replied 08 May 2023

As buyer did not accept ITC against a particular invoice, then you can pass credit note to reduce your GST liability

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Imthias ahamed Kormath (910 Points)
Replied 11 May 2023

If a purchase not involved during March 2023,u may issue a credit not to recipient and u accept debit note from purchaser.Then make adjustments in respective month or sept 2023 or anual return also.