TaxTMI 
TaxTMI 
Suppliers GSTR-3B Not Filed Status
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....uppliers GSTR-3B Not Filed Status<br> Query (Issue) Started By: - Shri Sasikumar Dated:- 2-7-2026 Last Reply Date:- 3-7-2026 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Dear Experts, Recently we received a notice from the department listing some of the invoices of our supplier marked as "GSTR-3B not filed cases". We verified the return filing status of those parties and found that t....
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....hey were filed for the respective months. Please advise as to how to submit a suitable reply in this case. Reply By Shilpi Jain: The Reply: Refer rule 37A which will not require you to revese credit in case the supplier has filed the corresponding month GSTR-3B Reply By KASTURI SETHI: The Reply: If you are sure that your supplier has filed GSTR 3-B returns for the period in ....
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....question, you should procure self attested hard copies of GSTR 3B and GSTR-1 returns both from your supplier and submit to the jurisdictional GST Range Officer and get the signed and dated acknowledgement from the Concerned Officer. Reply By KASTURI SETHI: The Reply: In continuation of my reply at serial no.2, it is added that under Section 155 of CGST Act, 2017 the burden of proof is cast up....
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....on the person who avails ITC. Your transaction may be genuine and honest but you will have to prove it with documentary evidence as discussed above. It is your statutory duty to convince the Proper Officer with solid proofs. Reply By Raam Srinivasan Swaminathan Kalpathi: The Reply: If all conditions of Section 16 r.w.r 36 are genuinely satisfied ITC cannot be denied to the recipient. Rule 37 ....
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....- payment within 180 days must be established. Rule 37A - R-3B snapshot from the respective GSTN of the suppliers can be attached as proof confirming filing of Returns for the respective periods. Upon compliance with the above, please appreciate that department cannot just proceed against the recipient. Section 76 specifically provides that tax collected by the suppliers must be paid to the govern....
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....ment. Kindly highlight these issues with a request to the department to first summon the suppliers and then adjudicate. Thanks<br> Discussion Forum - Knowledge Sharing ....