What if supplier has not filed Gstr1 ?

you have the opportunity to file gstr 1a

Since you have uploaded those invoices in GSTR 2, it should get reflected in GSTR 1A of the supplier where he can accept those invoices and you can avail the eligible input tax credit.

no, not you , the other person will file gstr 2 in missing invoice and that will be reflected in your GSTR 1A

GSTR 1 and GSTR 1A are meant for supply of goods and GSTR 2 and GSTR 2A are meant for purchase of goods. Since Ashish is the purchaser and his seller hasn't filed GSTR 1, he uploaded those invoices in GSTR 2 which should get reflected in GSTR 1A of seller where the seller has the option to accept or reject those invoices. 

absolutely

Aman is right..

Aman , if my seller does not upload his return at all till next month, then there is no question of accepting or rejecting the invoices reflecting in his gstr1a. Then in such situation, what will be effect on recipient's gstr3 liability ? Recipient ( me) has already filed gstr3b with correct itc considering invoices of nonfiler supplier and paying due tax liability.

GSTR 3B does not determine the ultimate liability of a taxpayer. The ultimate liability would be reflected in GSTR 3 on account of entries made in GSTR 1 and GSTR 2. If your supplier does not file his return at all within the stipulated period, you will not be entitled to avail the credit of that respective inward supply in the respective period and as a result your liability would increase in GSTR 3 compared to GSTR 3B. However, you can urge your supplier to add those invoices in the subsequent period in GSTR 1 or you can add those invoices in GSTR 2A of the subsequent period and on acceptance of the same, you can avail the input credit in the subsequent period.

It means that i have to pay ITC amount claimed during that period plus interest charge. And my supplier will also pay his tax liability plus interest charges along with penalty. I will claim that ITC in my next month's return if my supplier files his return. In this case, government will get interest charges from supplier as well as recipient. Frustrating experience.

Yes @ Ashish you are right. Govt. will recover interest from both supplier as well as receiver which is draconian in nature. It simply govt doing business on taxpayer's money.

And they say that its " Good and Simple Tax ", joke of the year.

God Save the Taxpayer (GST). Pray and pay.

Originally posted by : Aman Agarwal
	you can add those invoices in GSTR 2A of the subsequent period and on acceptance of the same, you can avail the input credit in the subsequent period.

 

I have heard that if supplier doesn't take any action on his GSTR-1A within the given time then all missing invoices added by the taxpayer are treated as the final purchase of the taxpayer. Is it so, kindly please confirm?

I am not completely sure about it so please wait for others to respond