FAKE ITC REVERSE

[vikas kumar]

Sir
I have a query
If an assessee has not filed her GSTR 1 for July 2018. And in this return he has ITC, reflecting in her GSTR2A. But no credit is taken in her electronic credit ledger, as she has not filed her return till date. This ITC is on B2B invoices which are fake.
What would be the consequence.
As per cgst act, to avail ITC, filing of return is mandatory. If one has not filed her return, department can not charge her for fake ITC.
The assessee has not filed GSTR 1 OR GSTR 3B for July 18. This amount of fake ITC is reflecting in her GSTR 2A.
Is there any escape, as department has temporarily postponed the rectification/amendment in GSTR 2

[KASTURI SETHI]

Dear Querist,

You are not to worry at all. Your record is neat and clean in Electronic Credit Ledger. GSTR 2A is auto populated. Such offence may be on the part of your supplier not on you. The words, "Auto Populated" saves you. You are not responsible for auto-populated entries.

You have neither taken nor used ITC. What is the basis of your fear ? I shall call it phobia of the department.

If you are still under tension, write a letter to your jurisdictional Range Officer with a copy of GSTR 2A.

[KASTURI SETHI]

GSTR 2 A is uploaded by the supplier. So when you have neither availed nor utilised ITC on fake invoice, how can you be held responsible ?

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Shri Sethi.

[Yash Jain]

Dear Vikas Ji,

Further to concurrence with both the esteemed expert, I request you to please inform the Vendor who has uploaded the invoice mistakenly in your name.

Inform him to rectify the said invoice by amending the GSTR 1 before 10.10.2018 so that the eligible person (The correct person in whose GSTR 2A the invoice should have appeared) will get the Input tax credit.

You will be able to save someelse eligible ITC (If any).

[Ganeshan Kalyani]

The due date of GSTR-1 of September 2018 month is 31.10.2018. Hence, the person who has uploaded the sales can do the correction before the said last date.

As clarified by Sri Kasturi Sir, the person uploading the sales is responsible to upload the sales with correct amount and GSTIN.

[Ganeshan Kalyani]

Put a reminder to the supplier who uploaded the detail in your GSTIN.

AI Summary

No Liability for Auto-Populated Fake ITC in GSTR 2A; Supplier Must Amend GSTR 1 Invoice. An individual raised a query about the consequences of not filing GSTR 1 for July 2018, with fake Input Tax Credit (ITC) reflected in GSTR 2A, despite not taking credit in the electronic ledger. Respondents advised that the individual is not liable for auto-populated entries in GSTR 2A, suggesting that the responsibility lies with the supplier. They recommended notifying the supplier to amend the invoice in GSTR 1 to correct the error before the deadline. The general consensus was that the individual is not at fault and should communicate with the supplier for rectification.