As per the GST law, a recipient is eligible to claim Input Tax Credit (ITC) only if the supplier has furnished the details of their outward supplies in their GSTR-1 return, and such details are auto-populated in the recipient's GSTR-2A.
However, in order to claim ITC, the recipient must also ensure that the supplier has filed their GSTR-3B return. This is because the supplier's GSTR-3B return contains the details of the tax paid on the supplies made by them, which is required for the recipient to claim ITC.
If the supplier has not filed their GSTR-3B return, the details of their tax paid on supplies made will not be available to the recipient, and hence the recipient will not be able to claim ITC on such supplies.
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