TaxTMI 
TaxTMI 
Sir
Is ITC available to the recepient if supplier doest not file GSTR 3B returns i.e not paid taxes to the govt. ?
What are provision in this regard ?
Eligibility of ITC
01 Jul 2020 
11 Replies 
4958 Views Asked by
Input tax credit entitlement denied where tax charged on supply has not been actually paid to the government, risking recipient liability.
Availability of Input Tax Credit requires possession of prescribed tax documents, receipt of goods or services, furnishing of returns, and that the tax charged on the supply has been actually paid to the Government. If the supplier has not filed the required summary return and has not discharged the tax, the requirement of actual payment is unmet; consequently the recipient cannot lawfully claim or utilize that credit and may face joint and several liability, interest, and penalties. (AI Summary)
Availability of Input Tax Credit requires possession of prescribed tax documents, receipt of goods or services, furnishing of returns, and that the tax charged on the supply has been actually paid to the Government. If the supplier has not filed the required summary return and has not discharged the tax, the requirement of actual payment is unmet; consequently the recipient cannot lawfully claim or utilize that credit and may face joint and several liability, interest, and penalties. (AI Summary)