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

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.