Ad-Free CAclubindia and Daily Updates on your mobile. Subscribe Now!

Itc avail if gstr3b not file by supplier

ashish dharkar (accountant) (138 Points)

22 April 2023

Can I get input tax credit if a supplier does not file Gstr 3B?
best regard
ashish

Reply
Follow
Share

3 Replies

Sandeep Jain (Pivate) (1398 Points)
Replied 22 April 2023

No you can't Claim If supplier does not file 3B

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 22 April 2023

No.... As you have not fulfilled one of the condition to avail ITC U/s 16(2) of CGST ie supplier has deposited the tax (Filed 3B) .

ITC is not available to you.

ashish (ca) (82 Points)
Replied 22 April 2023

As per the GST law, a recipient is eligible to claim Input Tax Credit (ITC) only if the supplier has furnished the details of their outward supplies in their GSTR-1 return, and such details are auto-populated in the recipient's GSTR-2A.

However, in order to claim ITC, the recipient must also ensure that the supplier has filed their GSTR-3B return. This is because the supplier's GSTR-3B return contains the details of the tax paid on the supplies made by them, which is required for the recipient to claim ITC.

If the supplier has not filed their GSTR-3B return, the details of their tax paid on supplies made will not be available to the recipient, and hence the recipient will not be able to claim ITC on such supplies.