ITC reflected in GSTR-2A but 3B not filed by vendor

[Prem Choudhary]

Dear Expert

please advice ,if the invoices are reflected in GSTR-2A but not filed 3B by vendor. whether we can presumed that the compliance are met and we are eligible to take ITC and no any exposure.

AI Summary

ITC Claim Denied if Vendor Fails to File GSTR-3B, Despite Invoice in GSTR-2A: Section 16 Clarified A user inquired about claiming Input Tax Credit (ITC) when invoices appear in GSTR-2A but the vendor hasn't filed GSTR-3B. Experts clarified that under Section 16 of the CGST Act, 2017, ITC cannot be claimed unless GSTR-3B is filed, as it confirms tax payment to the government. Without this, the tax remains in the buyer's account. If discrepancies exist between GSTR-2A and GSTR-3B, corrections should be made in subsequent returns, including payment with interest. Verification of the vendor's compliance via the GSTN portal is advised, and credit should be reversed if GSTR-3B is not filed.