I have some query. Please provide answers for following query with mentioning section or notification no.
For month of march 2021, We claimed gst on invoices not uploaded by supplier on the basis of 105% of input reflected in GSTR 2B.
(Eg. Available input on gstr 3B is Rs.10 Lakhs. Actually we would have get input 12 Lakh, one supplier not filed gis return. So input amount Rs.1lakh not reflected in GSTR 2B. We claimed 11 lakh based on 105% of eligible ITC reflected in GSTR 3B.
Now September 2021, last return for mentioning any missing invoices of fy 2020-21. Still return not filed by supplier for claiming input of Rs. 1 lakh ( 12 Lakh ' actually claimable input' - 11 Lakh ' claimed input' ). My issue " what is action against already claimed input of RS. 1 lakh on march 2021? i.e whether we need to reverse claimed amount of Rs. 1 Lakh or not ?
If need to reverse this amount , is there any interest or penalty for claiming this amount as input?
If interest charged by department, whether can we claim this interest amount from supplier?
If that interest can collected from supplier through debit note issued to that supplier, is there any need to collect gst on interest?
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