if i have correct tax invoice containing gst and i have taken the ITC also.but the seller has not filed gstr1 that why i m not getting in my GSTR 2A. In this case what should i do.shall i have to reverse the itc taken??
Actually as per Law & Section 155 of CGST Act : if the Supplier fails to deposit the Tax the Recepient is liable to deposit the same (He cannot claim ITC)
And 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 on your Jurisdiction Officer & your Lawyer/CA that how he presents the case before the officer
CAclubindia
