https://www.taxtmi.com/forum/issue?id=121100 Recovery through DRC-13 from a purchasing dealer for a supplier's non-filing of GSTR-3B is questioned where eligible input tax credit exists, prescribed pre-recovery procedure was not followed, or no liability-determining order was passed. The defaulting taxpayer should file GSTR-3B and discharge the correctly computed net tax liability with applicable interest. Once that liability is discharged, the purchasing dealer should not make a duplicate payment, and any double recovery may require refund to the appropriate person. en-us Thu, 03 Sep 2026 15:13:17 +0530 Tue, 08 Sep 2026 06:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121100 Recovery through DRC-13 from a purchasing dealer for a supplier's non-filing of GSTR-3B is questioned where eligible input tax credit exists, prescribed pre-recovery procedure was not followed, or no liability-determining order was passed. The defaulting taxpayer should file GSTR-3B and discharge the correctly computed net tax liability with applicable interest. Once that liability is discharged, the purchasing dealer should not make a duplicate payment, and any double recovery may require refund to the appropriate person. Discussion-Forum GST Thu, 03 Sep 2026 15:13:17 +0530 https://www.taxtmi.com/forum/issue?id=121100