Gstr2a

THIS IS VERY CRITICAL SITUATION FOR ALL INPUT RECEIVERS.   ACTUALLY THE DEALER MUST FILE THE RETURNS. ITS HIS RESPONSIBILITY.   BUT IT NOT DONE EVERYWHERE.   ALSO THE GST DEPARTMENT/AUTHORITY MUST WATCH THOSE DEALERS AND DO THE NECESSARY ACTIONS.   BUT THE DEPARTMENT NEVER CARE THOSE DEALERS.  IT IS ALSO THE DEPARTMENTS SINCERE RESPONSIBLE.   

BUT PRESENT POSITION IS THE RECEIVER OF ITC (WHO PAID THE TAX FOR PRODUCTS/SERVICE) SUFFERER EVER PAID AFTER TAX.

THE DEPARTMENT CATCHES ONLY THOSE FILES THE RETURNS. REGULARLY. 

THIS IS ISSUE ALL THE RECEIVERS OF THE ITC SHOULD  AMONG SUIT ON GST TOWARDS TRANSFERRING THIS RESPONSIBILTY TO DEALER.

 

 

As per Section 155 Of CGST Act , if suppliers fails to pay tax on his outward supply , the Recepient is liable Deposit the same

IT MEANS , WE HAVE TO PAY AGAIN TAX FOR THOSE PURCHASES?

 

Dear Muralidoss

No............not pay ....

As per Section 38 CGST the Details for Inward supply & Section 39 cGST Act the details of Outward & Inward supply & any Tax liability arising Has to deposit the Same (The monthly Returns) But as the return for GSTR 2, &3 have not been Implemented till date , so the recipient is unable to Know whether his supplier has deposited the Tax or Not . 

Hence , as per My practical Experience with Department in this regard , it's wholly on Jurisdiction Officer that whether to Reverse the ITC of Invoice not reflected in GSTR 2A .
Many time the officer Get satisfied by providing him Original copy of Bill with Material reced. proof & allowing us to take credit even if it is not reflected in 2A

So ... it's decided whether Recepient has to pay again is depend upon your Jurisdiction Officer & your Lawyer/CA that how he presents the case before the officer