most of the dealers they not yet updated their returns for their sales, but we have sales invoices from them, and we claimed those itc's , so if they didnt declare means we need to appeal or pay the claimed itc?
4 Replies
P Raja
(Tax Consultant)
(32 Points)
Replied 10 March 2019
THIS IS VERY CRITICAL SITUATION FOR ALL INPUT RECEIVERS. ACTUALLY THE DEALER MUST FILE THE RETURNS. ITS HIS RESPONSIBILITY. BUT IT NOT DONE EVERYWHERE. ALSO THE GST DEPARTMENT/AUTHORITY MUST WATCH THOSE DEALERS AND DO THE NECESSARY ACTIONS. BUT THE DEPARTMENT NEVER CARE THOSE DEALERS. IT IS ALSO THE DEPARTMENTS SINCERE RESPONSIBLE.
BUT PRESENT POSITION IS THE RECEIVER OF ITC (WHO PAID THE TAX FOR PRODUCTS/SERVICE) SUFFERER EVER PAID AFTER TAX.
THE DEPARTMENT CATCHES ONLY THOSE FILES THE RETURNS. REGULARLY.
THIS IS ISSUE ALL THE RECEIVERS OF THE ITC SHOULD AMONG SUIT ON GST TOWARDS TRANSFERRING THIS RESPONSIBILTY TO DEALER.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 10 March 2019
As per Section 155 Of CGST Act , if suppliers fails to pay tax on his outward supply , the Recepient is liable Deposit the same
MURALIDOSS
(INCOME TAX PRACTITIONER)
(1329 Points)
Replied 10 March 2019
IT MEANS , WE HAVE TO PAY AGAIN TAX FOR THOSE PURCHASES?
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 10 March 2019
Dear Muralidoss
No............not pay ....
As per Section 38 CGST the Details for Inward supply & Section 39 cGST Act the details of Outward & Inward supply & any Tax liability arising Has to deposit the Same (The monthly Returns) But as the return for GSTR 2, &3 have not been Implemented till date , so the recipient is unable to Know whether his supplier has deposited the Tax or Not .
Hence , as per My practical Experience with Department in this regard , it's wholly on Jurisdiction Officer that whether to Reverse the ITC of Invoice not reflected in GSTR 2A .
Many time the officer Get satisfied by providing him Original copy of Bill with Material reced. proof & allowing us to take credit even if it is not reflected in 2A
So ... it's decided whether Recepient has to pay again is depend upon your Jurisdiction Officer & your Lawyer/CA that how he presents the case before the officer
No............not pay ....
As per Section 38 CGST the Details for Inward supply & Section 39 cGST Act the details of Outward & Inward supply & any Tax liability arising Has to deposit the Same (The monthly Returns) But as the return for GSTR 2, &3 have not been Implemented till date , so the recipient is unable to Know whether his supplier has deposited the Tax or Not .
Hence , as per My practical Experience with Department in this regard , it's wholly on Jurisdiction Officer that whether to Reverse the ITC of Invoice not reflected in GSTR 2A .
Many time the officer Get satisfied by providing him Original copy of Bill with Material reced. proof & allowing us to take credit even if it is not reflected in 2A
So ... it's decided whether Recepient has to pay again is depend upon your Jurisdiction Officer & your Lawyer/CA that how he presents the case before the officer
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