Invoice shown under B2C by Supplier, but Recipient takes ITC

dheeraj gagad (CA) (198 Points)

26 March 2019  
I have query regarding ITC.

Issue : Recipient (Retailer) has taken ITC of purchases from Suppler (Wholesaler), but failed to give GSTN, however supplier shows the said sale transaction under B2C category in GSTR 1. Later Recipient gives GSTN

As per one of the section, if suppler does not rectify within 3 months from date of invoice, then recipient has to reverse ITC claimed and pay it to the Government along with interest @ 18%.

Concern : 1. How shall the recipient
recover the tax from supplier, if supplier doesn't rectify the error even after submitting GSTN
2. If the supplier doesn't rectify the error within 3 months from date of invoice, the recipient has to pay ITC claimed along with interest, does this result double payment of tax to government.