GSTR 3B and GSTR 1

when you file Form 2a include your purchases details along with invoice no etc , it will be automatically reflect in their 3B

but as per the GST rules, if the supplier does not pay the GST, whatever the input credit provided to us it will be waived off after 60 days.

@ umesh ji

we cannot file Gstr 2a .. it is auto drafted

@ lavanya ji
if the supplier doesn't making payment with in 6 months sue moto ly.. if he is not reversing then you are not liable to dept... officer should find on its own

@ pritesh ji,
can u guide me with the proper provision or section, where I can understand everything properly.
N also, the section should states the ITC provided to us, will not be reversed if a supplier fails to pay GST with in 6 months

@ Lavanya ji. Please refer rule 37 And the reversal to be done by the Purchaser if he is not making the payment with in specified time(refer rule 37).. Not by the seller..since the seller has paid tax ontha goods..then he will be also entitled to claim itc related to that goods.

@ pritesh ji. But in my case the supplier not paid the tax.
it means he sell the goods with GST amount and collects amount from the customer and not paid to govt.
what about the credit claimed by purchaser?
what will be the impact on ITC claimed?

@ lavanya ji It is the duty of the supplier to deposit the tax collected by recipient to the govt... If he is not filing the return...the same bill will not reflect in gstr 2a of Purchaser...the same while filing annual return you (purchaser)can prepare reconciliation statement of difference in itc of gstr 2a and as per books..by giving all the Valid remarks

AS PER MY CONCERN THE GST IS THE ONE WAY TRAFFIC.  I REGRET  THE GST RULES WERE PREPARED TOWARDS BENEFIT OF GOVT SIDE ONLY,  NOT FOR DEALERS.  ALSO THE GST ALLOWS THOSE DEALERS NOT PAID TAX OR NOT FILE THE RETURN.

ULTIMATELY 100% PURCHASER  ONLY SUFFERING.   THE DEPARTMENT SHOULD THINK ABOUT THE PURCHASE ALSO. 

WITHOUT PURCHASE WHERE SHOULD NOT BE SALES ACTIVITIES.  

THIS IS MY HUMBLE REQUEST TO THE DEPARTMENT SHOULD DO FOR PURCHASER.

 

the purpose of GST is to make both the seller/purchaser network to be honest