GSTR 3B not filled by Supplier

[Shambhavi Nayak]

GSTR 1 filled by supplier and the ITC has been auto populated in GSTR-2B as per GSTR 2B purchaser claimed ITC. Now the department has send ASMT 10 saying the supplier has not filled GSTR-3B hence ITC has to be reversed. How to reply in ASMT 11

AI Summary

Input tax credit reversal is questioned where supplier GSTR-1 supports recipient credit but supplier GSTR-3B remains unfiled. Input tax credit claimed by a recipient was auto-populated in GSTR-2B after the supplier furnished GSTR-1. An ASMT-10 notice proposes reversal because the supplier did not furnish GSTR-3B. The issue concerns the appropriate ASMT-11 response to the proposed credit reversal.