Respected all,
Our supplier filed GSTR 1 which is reflected in our GSTR 2A.
But he failed to file GSTR 3B for few months
We have a proof of material receipt & made payment within 6 months.
So can we avail credit for the same
4 Replies
SOWJANYA M
(840 Points)
Replied 03 December 2019
Yes. once the invoice reflected in your 2 A you are eligible for that input
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 03 December 2019
You can always have or avail the credit for the ITC reflected in your GSTR 2A , unless untill it's cover under section 17(5).
Raksha
(Student CA Final )
(397 Points)
Replied 03 December 2019
If you have valid copy of Invoice which prescribed u/s 31 R.W.R 46 then you can claim the credit.
There are four condition under section 16
1. Possession of tax invoice
2. Received goods or service
3. Tax paid to government
4. Return must be filed
So if u have valid Document and its reflecting in GSTR 2A you can claim ITC
There are four condition under section 16
1. Possession of tax invoice
2. Received goods or service
3. Tax paid to government
4. Return must be filed
So if u have valid Document and its reflecting in GSTR 2A you can claim ITC
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 04 December 2019
Yes there might be problem in availing credit for those invoices whose supplier has not filed GSTR 3B , As per the provision of Section 16 , one of condition to avail ITC is that Supplier has Deposited the Tax & As per Notification 49/2019 CT , GSTR 3B has been inserted as regular return in place GSTR 3.
So , the Tax Officer can ask for reversal of ITC for Such Invoices.
So , the Tax Officer can ask for reversal of ITC for Such Invoices.
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