TaxTMI 
TaxTMI 
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
GSTR 3B not filled by Supplier
18 Jul 2026 
5 Replies 
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Input tax credit reversal may follow supplier non-filing, requiring recipient verification, response evidence, and supplier tax compliance.
Input tax credit auto-populated from a supplier's GSTR-1 may be disputed if the supplier has not filed GSTR-3B or deposited tax. A recipient replying to ASMT-10 should seek supplier compliance and provide GSTR-3B proof, invoices, e-way bills, payment evidence and transportation records. Rule 37A may govern reversal implications, subject to its applicability for the relevant period. Monitoring supplier filing status and vendor due diligence are important compliance measures. (AI Summary)
Input tax credit auto-populated from a supplier's GSTR-1 may be disputed if the supplier has not filed GSTR-3B or deposited tax. A recipient replying to ASMT-10 should seek supplier compliance and provide GSTR-3B proof, invoices, e-way bills, payment evidence and transportation records. Rule 37A may govern reversal implications, subject to its applicability for the relevant period. Monitoring supplier filing status and vendor due diligence are important compliance measures. (AI Summary)