TaxTMI 
TaxTMI 
One of my supplier supplied a material in June, 2021 for which total payment was made within 3 days. The supplier duly uploaded the invoice in June, 21 GSTR-1 & ITC was duly availed in our June GSTR-2A. Only one invoice transaction took place with him. In july, 2021 when we were matching our GSTR-2A, we were shocked that he has reversed ITC vide Credit Note although no Credit Note was given to us & no eway bill is there against that credit Note. He has not even filed GSTR-3B for month of June, 2021. This seems to be a fraud on us. Now what is the remedy available to us. Whether any criminal complaint can be filed against him so as to set an example for others. Kindly advise.
Supplier has reversed the ITC of invoice after receiving payment.
12 Aug 2021 
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Input Tax Credit reversal after supplier credit note may require dispute resolution or departmental complaint for tax evasion.
A purchaser found a supplier had reversed Input Tax Credit by filing a credit note despite timely payment and the original invoice being uploaded; advised steps are to verify with the supplier for possible filing error, preserve documentary evidence, notify the jurisdictional tax officer so the department can follow up, and consider lodging a complaint only where there is credible indication of GST evasion. (AI Summary)
A purchaser found a supplier had reversed Input Tax Credit by filing a credit note despite timely payment and the original invoice being uploaded; advised steps are to verify with the supplier for possible filing error, preserve documentary evidence, notify the jurisdictional tax officer so the department can follow up, and consider lodging a complaint only where there is credible indication of GST evasion. (AI Summary)