Supplier not filed gstr 3B

If your supplier hasn't filed their GSTR 3B for the past two years, you may face issues with your Input Tax Credit (ITC) claims, even if it appeared in your GSTR 2A. You might be required to pay back the claimed amount. It's crucial to have valid invoices for ITC claims and to ensure your supplier files their pending returns. You can challenge the notice if you meet all conditions under Section 16(2) of the GST Act.