ITC ALLOWABLE OR NOT.., Goods and Services Tax - GST

[BARUN MUKHERJEE]

Respected experts,

ITC was claimed by the recipient for the month of Jan'19 within due time as per Section 16(4). The supplier was filed their GSTR-3B timely and paid the tax accordingly.. but unfortunately they were not filed their GSTR 1 for that said month timely and filed that GSTR-1 belatedly on 02.02.25. Is the recipient is liable to reverse those ITC..?

Posts / Replies

[KASTURI SETHI]

The buyer is not at fault. The buyer/recipient must not suffer due to supplier's fault. The department may issue SCN but the case is worth contesting and also worth decision in favour of the buyer. There  are so many judgements of High Courts  in favour of the buyer.in this situation.

[BARUN MUKHERJEE]

Thank u sir...kindly highlighted some judgements regarding GSTR 1 related issues..

[KASTURI SETHI]

O.K.  I shall post at the  earliest. 

[Shilpi Jain]

Also get a declaration from the supplier or a certificate from his CA (depending on amount involved), that payment of tax has been made by what date and that there is a delay in GSTR-1 only.

This should also help u to a great extent in your case.

Before getting directly into only the legal aspects, every case should have facts established strongly and without any dispute. This will ensure 90% of your battle is won with the department.