https://www.taxtmi.com/forum/issue?id=120176 When supplier details appear in GSTR-2A/2B but the supplier's GSTR-3B is nil or not filed, the recipient who availed ITC may be required to reverse that credit under the prescribed reversal mechanism if the supplier has not filed the corresponding GSTR-3B by the statutory cut off; the recipient may re avail the credit if the supplier later files. Recipients should file a reply to show cause notices, preserve proof of payment to the supplier, and seek local expert guidance while invoking relevant judicial authorities as available. en-us Tue, 24 Jun 2025 19:12:09 +0530 Thu, 26 Jun 2025 07:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120176 When supplier details appear in GSTR-2A/2B but the supplier's GSTR-3B is nil or not filed, the recipient who availed ITC may be required to reverse that credit under the prescribed reversal mechanism if the supplier has not filed the corresponding GSTR-3B by the statutory cut off; the recipient may re avail the credit if the supplier later files. Recipients should file a reply to show cause notices, preserve proof of payment to the supplier, and seek local expert guidance while invoking relevant judicial authorities as available. Discussion-Forum GST Tue, 24 Jun 2025 19:12:09 +0530 https://www.taxtmi.com/forum/issue?id=120176