Can GST Department Block ITC or Ask Buyer to Pay GST if Seller Fails to File his GST Return?
ฝัง
- เผยแพร่เมื่อ 19 ก.ย. 2021
- Would Purchaser be liable for GST payment to the Government, if the same has not been paid by the supplier.
As per the section 16(2)(C) of the Act, the recipient of goods and services can avail Input Tax credit only if supplier has deposited the tax to the Government.
So, issue is whether credit can be denied in the hands of the buyer of goods and services for the non-payment of taxes by the supplier, even if the same amount of tax already been collected from the buyer?
As per the above section, the government allowed the purchasers to avail input tax credit, provided he should be ensuring that the said payment has been deposited to the Government by the Supplier.
Practically, this seems impossible, as it is difficult for any human being to have a full control over the supplier or to watch him on everyday basis to avail input tax credit. There are many case laws in this respect
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There are so many baseless things in GST it should be resolved by law makers
Agreed Govt should think over it and introduce deterrent penalty provision on suppliers like shamlal instead of buyers
You are 100% right buyer should not be responsible for the return not filed by the supplier as such buyer has full right to avail the Input for taxes paid by him to his supplier
आपका बहुत-बहुत धन्यवाद🙏
आपने अकाउंट्स की लाइन अकाउंटेंटओं और HR के लिए बहुत आसान बना दी✌
Sir I m a ca student ap ne to sec. Hi yaad kara diya 😂 best vedio I understand easily
It's clearly described in section 9 and 16 (collect and deposit) liability and responsibility of seller ( shyamlal), not a buyer, so in any circumstances buyer is not responsible and if gst official is issuing notices, so it is very injustice
Buyer kya kare Supplier ka RC last date se cancel karr diya jata hai
Choron ki tohh mauj hai
Vyapari ke liye aafat hai GST
very well explained Gurpreet ji
You are 100% correct, thank You Sir..
Sir tussi great ho,aise videos banate rehna sir thank you.
Sir your explained very nice,it is right department must collect tax form seller only
THATS GREAT INFROMATION
THANKS A LOT
So nice of you
Please make more such videos with such simple examples 🙏
Kya hoga us se..... Bharna buyer ko hi h... If supplier failed to fill. Tax officer na teri sunega na hi es you tuber ki..
Guru ji 🙏
Your analysis is fabulous
Thanks a lot
You are 100% correct thank you sir
Yes you are absolutely correct but numbers of people's are in problem due to ruke no 3
THANKS SIR NICE INFORMATION
Excellent knowledge of GST
Excellence knowledgeable ......
Everything clear your explanation
Very Very helpful information think you sir
Nicely explained sir
As a matter of precaution, purchaser can add a condition while entering into a contract that if purchaser fails to claim ITC due to any act or omission by the supplier, recipient of supply will be compensated by the supplier to that extent. Similarly, in the absence of such express condition, a condition may be incorporated saying that any loss which a purchaser may suffer due to non compliance of any tax law, seller will compensate purchaser to that extent with interest @xx. In the absence any such condition purchaser may write a letter to seller by specifying that he has suffered a loss of ITC due to non-payments of GST with Government exchequer and he may be compensated and send a copy of letter to GST officer within whose jurisdiction seller is covered.
Every recipient is a supplier also Singh ji . And ITC under GST is seamless and is dependent upon filing of self assessment return. If return is filed and tax is deposited by every supplier ( who is a recipient also) the government assumes that tax is received and ITC is passed on to buyers. It's a chain and needs continuity .
I agree with you
You have taken a good topic. The govt is trying to catch Ram Lal if not Sham Lal. What is the remedy?
Super explanation....
In GST output tax liability and input tax credit are 2 sides of a single coin.
So, If a Third party called GST department has to maintain the balance of the coin, then first they should make an alignment with the supplier. They should focus on GSTR1
Very good information
You are ryt sir i am sufring this problem how can safe my self for thes
Yes sir this major issue
I agree with you it's not liability of buyer to deposit tax but if you'll see from different angle then it's like if supplier will nt deposit tax and buyer will nt get ITC then from next time buyer won't purchase the product from the same seller and when all customer will start doing the same then obviously seller will timely deposit the tax and returns.
Sir, first of all thank you so much for such an informative video..
Case : i purchased cement in the month of January 2024 . Due to some technical issue ( as said by supplier) the seller could not update his sales within 11th of february. However he updated it on 14th of Feb (;as confirmed by him). But, as a registered seller I had to update my sales by 11th of March on the basis of the tax invoice received from the supplier. Now, there is a huge gape in purchase and sales amount.. How can I adjust and minimise this tax.. please suggest..
Good explanation
Hi Gurpreet Ji, Very nice vedio....got it that .. deposition of collected tax from buyer is purely of supplier..but... plz resolve my one query that .. if buyer is not a GST registered buyer who purchases high value goods (transportation vehicle in my case) and paid around Rs. 9 lacs as GST ...& ..he (buyer) csme to know that supplier has not set off / not credited input tax/ deposited collected GST to the government then how to proceed to get it done..?
Excellent
Thank you very much for this vidio.muje aabhi thak koi notice nahi aaya hai.supplier ko bahuth request karne ke baad be no reply more then one year huva hai.sir muje kya karna hoga.
DEAR SIR, YOU ARE DESCRIBED THE GST LAW BAD SIDE WHICH IS TROUBLE IN DAILY BUSINESSES LIFE AND ALSO TO ACCOUNTANT.
TAPAN, KOLKATA.
Very true
Great job
Same issue VAT me bhi tha
💯% agree
Thanks sir ji
Sir agar party gst nahi de rahi to kya kare. Liability supplier ki rahi ya bayer ki.
Sure
gstr1 file kele nantar supplier payment karu shakto ka. please explain
Pl show the madras high cout judgement report in your next vidio.
Sir ji aap jaise SABHI CA MILKR LAW COMOSSION KO EK report bhejiye jo bhi problem hai ITC claim karne me
Sir, registered sellers se purchase k mamle me gst sales term pr imposed h n ki purchase term pr! Yani sels pr tax h,yani gst department me tax deposit krne ki lybilty seller yani supplier yani shyamlal sirf shyam lal ki hi h,is bat ko gst department ko apne actual working me bhi apply krna chahiye!!
Our case is fixed for scrutiny so will you pl give me the judgement of Madras High court which you have quoted in video.
Guru dev ji 🙏
Unjustied on the part of Buyer.
Sir me urd teders ka kaam kar raha hun jinka 2february se business run hai par ab gst July me a gaya hai to urd ke samey purchase ko maintain karun ya na karu
What is the procedure for those who have below 20 lakh income but they need gst registration for online business. Can they file nil return or not.
Sir,
My father is a wholesaler so
In 2017 -2018 we paid the tax on the year so the transaction is held in the month of July 2k17 but the supplier lately filled the transaction so there is a miss match of balance sheet . But the supplier also paid the tax now problem is ITC send us notice and asking money about those gaph month gst.... So what is the solution sir
You are right
Dear Sir, We had purchased some plant machinery from a supplier. Supplier shown invoice in the GST return same year but after one year supplier modify the GST return without our intimation creating a sale return Note (Debit Note)plant Machinery invoice. Pls suggest where log the complaint against supplier
Sir ji hamne gst bill aek party ko bheja hai lekin unhone 2 months hone ke bavjut paymet nai kiya to hame gst return karna chaiae ? Ki nill karke 6od dena chaiae.?
Gurpreet sir, Namaskar, Please clear that if buyer purchase services but supplier by mistake our gstn wrote wrongly and not mention our hard copy in case what decision takes byside depptt. Please reply
If i have paid in cash, can i claim input. Also is there any timeline for payment to supplier
100% right sir
Sir i have faced same problem in my first export business and now i m stuck and business cant do as this kind of useless law i m fed up sir , i paid vrone enterprises about 2 lkh gst which still he dont paid and i m not able to get back , i had sent email as per gst officers required but no use no reply even rcvd
supplier ko bar bar batane par bhi agar vo gst file karte vakt buyer ka invoice upload nahi kar raha, to kya kare buyer? kya action le uske khilaf?
nice information...
So nice of you
Sir but you have not given any solution if supplier not enter bill on gst portal
sir, how to check in gst portal supplier not filled 3b tax. plz explain
Sir what to do if company doesn't pay full amount of invoice timely
What if buyer only give me basic amount and then upload my bill in portal. Becoz of TDS cut on my account i have to pay gst on basic amount or not?
Sir , I have a question
If a retailer purchased an item from wholesale at 66 rupees(including GST) and the MRP of that product is 70 rupees. The GST payable to govt. Is 10% then how the retailers going to earn?
Gst is almost value adit tax
Then we can say if you are liable to pay gst
10% of 4₹ gst will be taken and the earnings is 3.6₹
Earlier vat credit was not available for excise and now gst credit is not available in gst😂😂😂
Provision for input tax details gst wise should be filled by buyer. It may be a solution
Sir main middle man hoke 3rd admi ko gst pay karke bill de du.aur jisse mai. 1st admi jise main mal kharida usse gst bill na lu to chalega?
My friend has faced the same problem and has to penalty also
Mairi prblm july or august 2017 ki hai
Sir ap he koi tarika batiaye
Hamare saath aisa hi hua hai.. 18000 ka gst dealer ne nahi bhara and humne aage wo product becha to humne to gst bhari but hume input nahi mila .. kaha complaint kare
What a buyer should do get ITC if the supplier has not filed GSt?? Kindly suggest.
This is what happened to me right now what should I do
sir maine 9\9\2022 ko 3.4 lac ka purchase kia tha seller kuch reason ke karan mujhe gst credit nahi dia abhi jab may octbober 22 ko mang raha hu to woh mana kar rahe hai bol rahe abhi possible nahin hoga same items stock pe nahi hai..abhi iska solution kaise karu may kindly batyee
Bhai ek chiz btao maine agr maal gst par nhi liya par gst pr sell krdiya usse muje kya nuksaan h aur kya muje notice bhi aa skta h ye btao
Agreed but department will listen all this
But sir agar ap shamlal ko gst nahi de rahi hai to libilites kis ki rahegi. Shamlal ki ya apki
If supplier issues tax invoices, collected GST and he did not migrate to GST and not deposited tax, is buyer responsible to pay gst and interest again to govt for ITC claimed in 2017 18 . There wasn't any 2A or windows available to see if see if supplier deposit tax
Sir if I have claimed the itc and tax is not paid by supplier in the same same month in which I claimed ITC
But in next month required tax amount along with interest paid by supplier
Is my ITC eligible or ineligible?
Assuming all other conditions are fulfilled
Please reply
Dear sir
August 2017 मे हमने एक party से कोई job करवाया और उसका gst bill ka payment kar diya. उसके बाद december 2017 तक हमने उस party se job करवाया or gst bill ke saath उसका payment bhi kiya or gst input bhi liya. Abhi hamare ca ne bataya ki उस party ne उस समय ne september 2017 me gst registration cancell करवा दिया tha or उस party ne sep. 2017 to dec. 2017 tak gst nahi bhara
उसका payment with interest Humko bharna padega.
Please help
आपने जो बातें बताएं यह सब बिल्कुल ठीक है लेकिन यह तो बताइए की इस सबसे निपटा कैसे जाएं। ज्यादातर सप्लायर अपना काम बंद करके भाग जाते एक इनोसेंट पर चेजर से टैक्स और पेमेंट लेने के बाद तो तो ऐसे केस में डिपार्टमेंट उन पे टैक्स +पेनल्टी +इंटरेस्ट डाल देता है तो इस से कैसे बचा जाए PLEASE SUGGEST
I HV one question...
Wright sir
Sir me scrap ka bussines krta hu.. mene party ko mal becha or party ne gst ni bhra na mal ka payment dia.. or party godown bnd krke bhag gyi abi gst noticr mere pas aai usne ni bhra to.. abi m kya kru?
mera ak question hai ager hm pichle month ka koi purchase entry kr na bhul jate hai gstr-3b me to kya use next month ki gstr-3b me dheka skte hai ya nhi?
pls reply
Sir what if seller paid gst but buyer not paid to seller even after seller filing gstr3b what to do sir
Sir I am a supplier the tax invoice is issued on 1/1/2024 and the payment is received on 19/2/2024 when I will fill my gst return
First of all thanks for this video..
मेरे विक्रेता ने 2018-19 में मुझे 11,00,000/= का goods सेल किया जिसका Gst लगभग 1,60,000/= था पर मेरे विक्रेता ने Gst pay नहीं किया ना ही उसने उन इनवॉइस को अपनी सेल में शो किया और फिर sep2019 में अपना Gst बन्द करा दिया।
अब जीएसटी डिपार्टमेंट ने मुझे नोटिस जारी के दिया है की आप ने 2018-19 में 1,60,000/= का ITC जदा क्लेम ली है तो आप Tax + penalty + interest जमा करे इस प्रकार मुझे लगभग 4,41,000/= जमा करने को कहा जा रहा है.।
Please help me on the same matter…
AS PER SECTION 16(4). IF SUPPLIER FILED RETURN AFTER 180 DAYS & NOT REFLECTED IN GSTR 9 8 (A) TABLE THE ITC AVAILED BY BUYER ON SUCH INVOICES ALSO NOT VALID. EVEN IF SUPPLIER PAID THAT ITC TO GOVT. BUT AFTER DUE DATE OF SEPTEMBER MONTH OF SUBSEQUEN FY AND HE HAS TO PAY AGAIN PAID SUCH ITC WITH INTEREST. PLZ DESCRIBE THIS??
Sir, freelancers konsa ITR file krte h
Sir ,
Could you please help me.
I have offered design services to my client in 2018-19. I have collected GST amount from client. But I did not pay that gst amount to the government.
Now the client called me and said that I have not paid the gst to government.
Now what should I do ? How can I file the gst amount to government..
Secondly, can I pay the gst amount collected, back to the client..
Please guide me.. I am very small entrepreneur..and after covid , I am into losses and not in a position to pay anything.
New suppliers per doubt ho to GST amount ko tab tak pay na karen jab tak Input mai na aa jae.. kuch help ker sakta hai ye formula...
It depends on mutual understanding. I m sure supplier won't agree on this. He can't pay the gst from his own pocket
The same condition no.3 was there in Vat laws when the officers match the J1 & J2
Got the notice from gst council of 6.5 lacks for the year 18-19
What happened now
Kya karua bolte hai gst payment Karo tab payment duga mere pas passa nahi hai complen gst etc
sir if ITC claim nahi le to kya hoga , Fine toh nahi dena parega
Sir aap ikk JANHIT YACHIKA daalen iss point pe Supplier ki galti ki SAZA buyer ko kyun. Vyapari vyapar kaise kare