If my Vendor Gst registration was cancelled by suo moto in July 2017 but we made the transaction till last month but in track return status it shows last returns filled in jan 23, rather than we had also claimed ITC last few months .
1. Is Vendor liable to file return
2. Is ITC Avaliable
Any case law Reference
If your vendor's GST registration was cancelled by suo moto in July 2017, they would not be required to file GST returns for the period after the cancellation date.
If you have claimed ITC for the invoices issued by the vendor after the cancellation of their GST registration, it is possible that the ITC claim could be disallowed by the tax authorities during assessment or audit. This is because the vendor was not registered at the time of supplying the goods or services, and hence, the invoice would not be a valid GST invoice.
CAclubindia
