TaxTMI 
TaxTMI 
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
FAKE ITC REVERSE
04 Oct 2018 
6 Replies 
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ITC availment: recipient not liable if credit not availed; notify supplier to amend return and inform authorities.
Mere appearance of invoices in auto populated GSTR 2A does not constitute availment or utilization of ITC by the recipient; liability for incorrect B2B invoice entries rests with the supplier who uploaded them in GSTR 1. If the recipient has not debited the electronic credit ledger or used the credit, they are not responsible for the fake ITC. Practically, the recipient should ask the supplier to amend their GSTR 1 so the correct person receives eligible ITC, and may notify the jurisdictional officer with GSTR 2A proof. (AI Summary)
Mere appearance of invoices in auto populated GSTR 2A does not constitute availment or utilization of ITC by the recipient; liability for incorrect B2B invoice entries rests with the supplier who uploaded them in GSTR 1. If the recipient has not debited the electronic credit ledger or used the credit, they are not responsible for the fake ITC. Practically, the recipient should ask the supplier to amend their GSTR 1 so the correct person receives eligible ITC, and may notify the jurisdictional officer with GSTR 2A proof. (AI Summary)