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Question ID : 38084

Unmatched entries

An asessee has filed his GST returns correctly but one of the supplier has not shown his sale to above asessee in his returns. that will amount to mismatch . While filing GSTR 9 whether this asessee have to reverse GST availed on above transaction while he has paid GST and is in posession of Invoice also

Posted by Mahesh Kumar on Apr 06, 2019

Filed Under GST

Answer ID : 76473

For availing the GST credit the purchaser of goods or services must have received the goods and services sold by the seller, have valid tax invoice in his possession and paid the seller of the goods or services within 180 days of supply of good or services. If the another party has not shown the sale then it is their fault. Certainly during the assessment first level is not going to accept your contention but on appellate level your credit will be accepted. Now the decision is yours. If it is not cost effective then you can reverse. Or if it is cost effective then you should not at all reverse the same and go ahead with the credit.

Posted by CA. JHA SHANKAR KUMAR on Apr 07, 2019
Answer ID : 76478

You just need to check that you have all the valid documents to get the credits. Its only supplier issue , not yours please take the credit and go ahead. Mismatch is to remain in gst for next 5 years.

Posted by CA. BISHT RAKESH on Apr 08, 2019
Answer ID : 76482

No need to reverse GST availed, if required documents are on record and GST has been paid.

Posted by CA. chunauti dholakia on Apr 08, 2019