Supplier not uploading invoice details in GSTR-1 mischievously.

[SANJEEV AGGARWAL]

Now that u/s 16(2)aa buyer can claim ITC only if invoice is uploaded in GSTR-1 of supplier and is visible in GSTR-2B of buyer, what remedy is available to buyer under GST Law if seller does not upload the same mischievously. Asking supplier to upload the same is not an option since the act is mischievous & intentional.

AI Summary

Buyer Loses Input Tax Credit Due to Supplier's GSTR-1 Non-Compliance; Urged to Withhold Tax and Seek GST Officer Help. A buyer is unable to claim Input Tax Credit (ITC) because a supplier intentionally fails to upload invoice details in GSTR-1, making them invisible in the buyer's GSTR-2B. The suggested remedy is to withhold the tax component of the payment, though maintaining cordial relations with the supplier is advised. It is also recommended to request intervention from the jurisdictional GST officer. Some suggest that the government should enable buyers to report undisclosed invoices, prompting automatic notices to suppliers. If disputes arise, legal recourse through the High Court may be necessary.