TaxTMI 
TaxTMI 
Sir, I am a recipient and purchased some goods from the supplier. By fulfilling all the norms availed the ITC. Since my supplier has filed GSTR-1 so ITC for which I was eligible reflecting in my GSTR-2A. Now the department has sent notice to reverse the ITC as the supplier has filed only GSTR-1 , they have not filed GSTR-3B and also not credited the GST to the government account. But I have paid the GST as per invoice issued by the Supplier. Should I reverse the ITC as department noticed and pay the GST twice. Please suggest me.
Wrong availment of ITC
09 Jul 2021 
13 Replies 
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Wrong availment of input tax credit: recipient may be required to reverse ITC if supplier fails to deposit tax.
A recipient who claimed ITC may be required to reverse credit if the supplier has not deposited the corresponding tax; the claimant bears the burden of proof and authorities can demand information and pursue recovery from the supplier, while voluntary reversal with interest and proof of supplier regularisation can mitigate penalties. (AI Summary)
A recipient who claimed ITC may be required to reverse credit if the supplier has not deposited the corresponding tax; the claimant bears the burden of proof and authorities can demand information and pursue recovery from the supplier, while voluntary reversal with interest and proof of supplier regularisation can mitigate penalties. (AI Summary)