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GST Reconciliation with 2A

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Deepshikha Sharma

Tax Manager

102 Points Posted on 23 March 2021

What would be the scenario if a vendor has filed GSTR-1 but hasn't filed GSTR-3B. Would we be able to get ITC of such invoices. Ideally the vendor hasn't paid the GST to the Govt but the liability has been raised through GSTR-1 so we shall be eligible to get ITC and shall take the ITC of such input supplies in our GSTR-3B.

Please confirm if my understanding is correct.

Replies (4)

Quick Summary

This discussion clarifies whether Input Tax Credit (ITC) can be claimed when a vendor has filed their GSTR-1 but not their GSTR-3B. The consensus is that if the invoice appears in your GSTR-2A/2B, you can claim the ITC. The responsibility for paying the tax to the government ultimately lies with the vendor, and they will face consequences if they fail to do so.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 23 March 2021

As per section 16(2) (c) of the CGST act 2017 supplier must pay tax to Govt Account collected from recipient to Claim Input Tax credit .

Deepshikha Sharma

Tax Manager

102 Points Posted on 23 March 2021

My query is not regarding the supplier. I want to know whether I can take ITC of such invoices as it is visible in GSTR 2A and showing that GSTR-1 is filled but GSTR-3B is not filed.