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.

 

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.