TaxTMI 
TaxTMI 
M/S Mahavir has Filed GSTR-1 for Qt Ending June 2026 with outward tax liability of 34220+34220 (CGST + SGST) After deducting available ITC the Tax Payable comes to Rs.16829+16829. Due to insufficient funds dealer has not paid the Challan and filed GSTR-3B till today. Now the Officer has issued DRC 13 to our purchasing dealer M/s Shristi for Rs 34220+34220. Does this action of the officer is correct? There are no previous Returns pending. What recourse is open to M/S Mahavir? If M/S Mahavir pays the challan and Files GSTR-3B now, does M/S Shristi is still liable to pay?
Does Non-filing of GSTR3B invokes action u/s 79(1)(c)
03 Sep 2026 
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GST recovery from a purchaser for a supplier's unpaid GSTR-3B liability raises ITC and post-payment liability questions.
GST recovery against a purchasing dealer is questioned where a supplier filed GSTR-1 but did not pay the challan or file GSTR-3B. The issues concern third-party recovery through DRC-13 for gross GSTR-1 liability despite available input tax credit reducing the supplier's net payable amount, and whether later payment and GSTR-3B filing affect the purchaser's liability. (AI Summary)
GST recovery against a purchasing dealer is questioned where a supplier filed GSTR-1 but did not pay the challan or file GSTR-3B. The issues concern third-party recovery through DRC-13 for gross GSTR-1 liability despite available input tax credit reducing the supplier's net payable amount, and whether later payment and GSTR-3B filing affect the purchaser's liability. (AI Summary)