TaxTMI 
TaxTMI 
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.
ITC reflected in GSTR-2A but 3B not filed by vendor
23 Mar 2019 
5 Replies 
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Input Tax Credit availability depends on supplier's GSTR-3B filing; verify payment status before claiming credit.
Entitlement to input tax credit requires that tax charged on the supply be actually paid to the government; filing of GSTR-3B is treated as evidence of such payment. Appearance of invoices in GSTR-2A or possession of invoices alone does not satisfy the payment condition. Recipients should verify the supplier's filing status on the GST portal, avoid claiming credit where the supplier has not filed or deposited tax, and reverse any credit erroneously availed until the supplier accounts for and pays the tax with applicable interest. (AI Summary)
Entitlement to input tax credit requires that tax charged on the supply be actually paid to the government; filing of GSTR-3B is treated as evidence of such payment. Appearance of invoices in GSTR-2A or possession of invoices alone does not satisfy the payment condition. Recipients should verify the supplier's filing status on the GST portal, avoid claiming credit where the supplier has not filed or deposited tax, and reverse any credit erroneously availed until the supplier accounts for and pays the tax with applicable interest. (AI Summary)