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

Re-availment of input tax credit possible after supplier pays tax, subject to reversal and procedural conditions.
When a supplier files FORM GSTR-1 but fails to furnish FORM GSTR-3B, the recipient must reverse any Input Tax Credit availed where the supplier has not filed GSTR-3B by the prescribed cut-off, and if not reversed timely the amount with interest is payable; however where the supplier subsequently files GSTR-3B or pays the tax, the recipient may re avail the credit in a later GSTR-3B return, subject to procedural conditions and proof of entitlement under section 16 requirements.