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Gst credit

This query is : Resolved 

28 May 2019 I have booked puchases.... but some party has not filled their GST return because of which credit is not showing in GSTR 2A.
I also asked the party to file the return but party refuses to file return.
What we can do in this case? Can we take credit on the basis on purchase invoice and other supporting documents i.e L.R., Delivery Challan etc.?

28 May 2019 As per GST Act , you can not take credit unless your supplier has deposited amount with Government

.(As per sec 16(4)(c) of CGSt Act - Recipient can not take ITC unless tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply;)

If he will not deposit , it will not reflect in your 2A
Though , lot of representations had been given to Govt in this regards . Its really hardship on the recipient, still as if now , same provision exists and you can not take credit based on any other documents .


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