PREVIOUS GST RETURN FILE NEXT YEAR MONTH OF SEPTEMBER AFTER DUE DATE

[santosh yadav]

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

AI Summary

Input tax credit rule 36(4): entitlement is uncertain when supplier fails to file; consider reversal or supplier recovery.
Rule 36(4) addresses invoices reported in the supplier's return and the 5% cushion applies only to eligible credit; therefore entitlement to input tax credit where the supplier has not filed the return is uncertain and may be disputed. Practical options are to await supplier filing, recover tax from the supplier, or provisionally claim and immediately reverse the credit under protest while observing statutory time limits.