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
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E-waybills not generate by supplier itc reverse compulsory
Replies (3)
As such no.
As in term of Rule 138 when there is movement of goods by motorised conveyance E-way is mandatory generated & same is one of the proof that Recipient has received the goods.
So it is advisable do take the credit but generate the eway for the same for current date.
As in term of Rule 138 when there is movement of goods by motorised conveyance E-way is mandatory generated & same is one of the proof that Recipient has received the goods.
So it is advisable do take the credit but generate the eway for the same for current date.
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.
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