GST related Notice

This discussion addresses a common query regarding GST notices. A purchaser filed their return on time after buying goods, but the seller did not. Despite the seller's delay, the purchaser received a GST notice. The explanation suggests this is due to the purchaser claiming Input Tax Credit (ITC) for invoices not yet declared by the seller in their GSTR1, violating Rule 36(4) and Section 16(2)(c) of the GST Act.