Dear professional,
If the seller does not file the GST return of the previous year by the due date of September of the following year, can we claim that input tax as per 36(4) or not?
Suppose we have total input tax in book 500000 and in 2B 497000 now we take input tax as per 36(4) then we can take 521850 while return of 3000 is filed after september next year or not filed go
Can You Claim GST Input Tax Credit if Seller Misses Return Deadline? Exploring Compliance and Dispute Risks. A user inquired about claiming input tax credit under GST if a seller fails to file the previous year's return by the due date in September of the following year. Responses varied: one suggested availing the credit and reversing it under protest, while another advised recovering the tax from the supplier. There was consensus that the safest approach is to ensure the supplier files the return, as the law requires compliance. The discussion highlighted ambiguity in the provisions and the potential for disputes with tax authorities. (AI Summary)
TaxTMI 
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