GSTR-1 RETURN BUT FAILED TO SUBMIT GSTR-3B

[Vinod jadhav]

The supplier disclosed sales in the GSTR-1 return for the periods 2018-19, 2019-20, and 2020-21, but failed to submit the GSTR-3B return. The buyer received a notice from the department for reversal of availed ITC from the supplier.

1. If the supplier pays the tax today through the GSTR-3B return for past period, can the buyer still get input tax credit even if it was filed late?

AI Summary

Supplier's GSTR-3B Filing Delay Leads to ITC Reversal Notice; Rule 37A Allows Re-availment if Taxes Paid A supplier disclosed sales in GSTR-1 returns for 2018-2021 but failed to submit GSTR-3B returns, causing the buyer to receive a notice for reversing availed ITC. Discussions suggest that if the supplier pays the tax through GSTR-3B, the buyer may re-avail the ITC. Rule 37A of the CGST Rules allows for credit reversal and re-availment. Legal opinions highlight that the government cannot deny ITC if the supplier pays taxes, and court decisions support this stance. The buyer should respond to the notice by showing updated GSTR-3B filings and request withdrawal of the demand.