Debit note not filed by recipient - gst

CA Final

374 Points Posted on 29 June 2018

Dear Team,

if the receipient of supply refused to file the credit note issued by the supplier for "discount is established in terms of an agreement"

that means, the issued credit note was not filed by the receipient in their GST return.

what will be the impact to the supplier ?

what will be the impact to the receipient ?

Thanks in advance for reply

- Ashok

Replies (3)

GST Practitioner

29904 Points Posted on 29 June 2018

The Return will be mismatch notice can be serve. to recepient ,.. the recepient has to deposit GST @ 24 % for not reducing ITC for that month

Final Student of ICAI

986 Points Posted on 29 June 2018

It is the duty of supplier to file credit note issued by him. Refer to section 34

GST Practitioner

29904 Points Posted on 29 June 2018

here the receipient has not shown the credit note issued by supplier

if the supplier issue the CNT the receipent has to show in his gstr2 & 3b (by reducing itc) the same was not shown by receipient

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