Can we raise debit note for no credit in Gstr2A?

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This query is : Resolved

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This discussion addresses a situation where a supplier hasn't filed their GSTR1, meaning their invoices don't appear in GSTR2A. The user claimed the Input Tax Credit (ITC) in their GSTR3B anyway and now seeks advice on reversing this credit with interest, over two years later. They also inquire if raising a debit note on the supplier for the tax and interest is a viable option.

Bazeer Ahmed

Bazeer Ahmed (Querist)

30 September 2020 Sir / Madam,
One of our suppliers does not file his August 2018 GSTR1 till date. Hence our 2A does not display their bills but we have claimed in our GSTR3b in Aug18 itself.
1} Can we now reverse the credit which we claimed in Aug18 in our Sep2020 GSTR 3B with 24% interest from Aug18 to Oct20 (26 months)?
2) Is it correct to reverse the ITC now? –lapse period more than 2 years.
3) Can we raise a debit note on the supplier for the tax portion and for interest for 26 months as the party did not rectify besides our series of follow ups for the last 1 year?
Kindly advise us.
Thanks in advance.
With regards,
Bazeer L