banner_ad

supplier filing gstr 1 and not gstr 3b

Return 1023 views 4 replies
if supplier is filing GSTR 1 and not GSTR 3B, then would the ITC of buyer be at risk
Replies (4)
Yes, if the supplier is not filing GSTR-3B it means he is not paying tax. If he doesn't pay tax, you will not get input credit
No more Risk...

Buyer can avail the ITC benefits if Supplier file his GSTR 1.

GSTR 3B is not main return it's just a Interim return. So, Don't be consider about GSTR 3B...
Doubt coming in the mind is

Supplier has created a liability for himself by filing GSTR 1
In the worst case if Supplier doesn't file 3B and doesn't pay tax, then Tax Officer would recover tax from Supplier or nullify ITC of buyers
section 16(2)(c) input credit is eligible if
subject to the provisions of section 41, the tax charged in respect of such
supply has been actually paid to the Government, either in cash or through utilisation
of input tax credit admissible in respect of the said supply; and


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 29 April 2026
Manager- Finance and Compliance

Naveen Fintech Pvt Ltd

Kolkata

CA Inter

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 02 May 2026
Senior Executive

hitesh chandwani & co

Pune

B.Com

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details