Gst collected by a supplier whose registration cancelled for non filing of return

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If a supplier collects GST from you after their registration has been cancelled due to non-filing, you can claim a refund. The supplier is liable for this amount as they cannot legally collect GST post-cancellation. It's advised to claim the refund directly from the supplier and reverse any Input Tax Credit (ITC) you may have taken.

visal

visal (Querist)
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04 December 2021 One of our supplier collected GST from us by raising GST bill after cancellation of their GST registration for non filing of return. Can we claim refund from the supplier or supplier liable to pay the GST amount to Govt?

B Sathyanarayanan

B Sathyanarayanan (Expert)
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04 December 2021 yes you can claim refund from Department according to section 54 (3) , this will be treated like inverted structure . This is nothing but accumulated ITC

visal

visal (Querist)
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04 December 2021 Supplier not paid the amount to govt. till date

CA Altamush Zafar

CA Altamush Zafar (Expert)
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04 December 2021 You can only claim the amount from the supplier only. The supplier is at wrong here but the actual sufferer is unfortunately the recipient.