Payment of GST u\s 16(2)C

[SANJEEV AGGARWAL]

One of my suppliers has filed GSTR-1 for month of May, 2021 duly uploading my invoices but has not filed 3B for the said period and hence not paid tax for that period and is absconding. My premises were inspected by DGGI in this matter. I was advised to reverse the input of said party and deposit GST Voluntarily vide DRC-03us 73 but i asked them since section 73 relates to mistakes & errors which was not the case, I am ready to deposit the GST u/s 116(2)C but there is no option of this section in DRC-03. I have even asked the Department to issue me DRC-13 but they are not issuing the same. How to deposit tax u/s 116(2)C ?

AI Summary

GST Payment Dispute Over Section 116(2)C: Participant Challenges ITC Reversal Suggestion Due to Supplier's Filing Issues A participant in a discussion forum raised an issue regarding the payment of GST under section 116(2)C. The participant's supplier filed GSTR-1 but did not file GSTR-3B, leaving the participant unable to claim input tax credit (ITC). The GST Department suggested reversing the ITC and paying voluntarily under DRC-03, which the participant disputes as inappropriate since no error occurred. The participant seeks to pay under section 116(2)C but finds no mechanism to do so. Responses advised paying under protest, requesting DRC-13, and understanding the procedural requirements under the CGST Act. The participant remains concerned about reclaiming ITC if reversed.