Suppliers GSTR-3B Not Filed Status

[Shri Sasikumar]

Dear Experts,

Recently we received a notice from the department listing some of the invoices of our supplier marked as "GSTR-3B not filed cases". We verified the return filing status of those parties and found that they were filed for the respective months.

Please advise as to how to submit a suitable reply in this case.

 

[Shilpi Jain]

Refer rule 37A which will not require you to revese credit in case the supplier has filed the corresponding month GSTR-3B

[KASTURI SETHI]

If you are sure that your supplier has filed GSTR 3-B returns for the period in question, you should procure self attested hard copies of GSTR 3B and GSTR-1 returns both from your supplier and submit to the jurisdictional GST Range Officer and get the signed and dated acknowledgement from the Concerned Officer.

[KASTURI SETHI]

In continuation of my reply at serial no.2, it is added that under Section 155 of CGST Act, 2017 the burden of proof is cast upon the person who avails ITC. Your transaction may be genuine and honest but you will have to prove it with documentary evidence as discussed above. It is your statutory duty to convince the Proper Officer with solid proofs.

[Raam Srinivasan Swaminathan Kalpathi]

If all conditions of Section 16 r.w.r 36 are genuinely satisfied ITC cannot be denied to the recipient. Rule 37 - payment within 180 days must be established. Rule 37A - R-3B snapshot from the respective GSTN of the suppliers can be attached as proof confirming filing of Returns for the respective periods. Upon compliance with the above, please appreciate that department cannot just proceed against the recipient. Section 76 specifically provides that tax collected by the suppliers must be paid to the government. Kindly highlight these issues with a request to the department to first summon the suppliers and then adjudicate. Thanks

AI Summary

Input tax credit notices over supplier GSTR-3B status can be addressed with Rule 37A evidence and return proof.
Input tax credit disputes may arise where invoices are marked as "GSTR-3B not filed cases" even though the supplier's returns for the relevant months have been filed. The suggested response is to rely on Rule 37A and supporting return evidence to show corresponding GSTR-3B compliance, so that reversal of credit is not required merely on the basis of the notice status. Self-attested copies of GSTR-3B and GSTR-1, with acknowledgment from the jurisdictional officer, may be submitted as documentary support.