A registered dealer purchase of some goods and itc claim taken in gstr3b.but e-waybills not generate by goods supplier.
question:
dealer itc claim taken reverse next month compulsory in gstr3b returns
There is no conditions prescribed under section 16 so ITC is not reversible on this very ground. The only thing is that you shall have to prove the movement and receipt of goods, even though e way bill is not in itself a conclusive proof. In the light of Supreme Court judgment recently in Karnataka VAT case the principles of which applies to GST as well you need to substantiate your claim if at all notice is received.
Not required to. There is no such provision under the GST law.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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