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Purchases for the FY 2018-19 are not reflected in GSTR-2A.

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vikram kerekar

1244 Points Posted on 10 January 2020

Purchases for the FY 2018-19 are not reflected in GSTR-2A.
The Purchaser has not filed his GSTR-01 return and is also is not willing to pay the GST & is untraceable.
Therefore, would I be liable to pay the GST along with Interest?

Thanks

Replies (3)

Quick Summary

If your FY 2018-19 purchases aren't appearing in GSTR-2A because the supplier hasn't filed their GSTR-01 and is untraceable, you may be liable to pay the GST and interest. According to Section 16 of the CGST Act, 2017, Input Tax Credit (ITC) can only be claimed if the supplier has paid taxes and filed their returns. If ITC was wrongly availed, it must be paid back to the output tax liability with applicable interest.

RAJA P M

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

128157 Points Posted on 10 January 2020

Your query not cleared...!

Purchase not reflect...
purchaser not file GSTR 1... both are same party...?!

CA SANDESH MAHIPAL

Practicing in GST and MSME

1985 Points Posted on 10 January 2020

As per section 16 of CGST Act, 2017 , registered person can avail ITC of inputs only when the supplier has paid taxes to government and filed return as per section 39.
If not, ITC can not be availed and if wrongly availed, add it to output tax liability along with applicable interest.