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E-waybills not generate by supplier itc reverse compulsory

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Kollipara Sundaraiah

B.com

2405 Points Posted on 10 April 2023

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

Replies (3)

Quick Summary

If your supplier failed to generate an e-waybill for goods you've purchased and claimed ITC on, you are generally not compelled to reverse that ITC. While an e-waybill is advisable for proving goods movement, its absence doesn't automatically invalidate your ITC claim under GST law. However, you must be prepared to prove the movement and receipt of goods if the tax authorities inquire.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 10 April 2023

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.

CS Advocate Abhishek Goyal

M Com FCS LLB M-AIMA

11027 Points Posted on 11 April 2023

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.