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Not submitting GstR3B

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Kumar Timber Chettukuzhi

28 Points Posted on 22 March 2020

I purchased from a trader and he submitted that in his GstR1 but not submitted GstR3B and paid the tax. I availed the ITC as it reflected in my GstR2B. What will be the consequence?

Replies (6)

Quick Summary

If your supplier has filed their GSTR1 but not their GSTR3B, you may face issues claiming Input Tax Credit (ITC). While your GSTR2B might show the details, Section 16(2) of the GST law states ITC cannot be claimed if the tax hasn't been paid to the government. It's crucial to urge your supplier to file their GSTR3B promptly to prevent potential problems, especially if their registration is cancelled or they cease trading.

CA Naveen Chand

Chartered Accountant

8022 Points Posted on 22 March 2020

AS PER SEC 16 (2)

as the tax is not actually paid to the govt. on such supplies

ITC can not be claimed

if claimed , need to reverse !

RAJA P M

"Do the Right Thing...!!!"

77792 Points Posted on 22 March 2020

GSTR 2A showing Your details then You can claim ITC based on that with Tax Invoice...
If the supplier can't file GSTR 3B then ask the dealer for Non-Filings of GSTR 3B & insist for filling...

Pankaj Rawat

GST Practitioner

29904 Points Posted on 22 March 2020

In today's scenario , problem will arises if Your Supplier do not file his 3B & his Registration being cancelled or he does any fraud & shutdown his business.

So insist him to file his GSTR 3b as soon as possible.