Supplier ne GSTR 1 file nahi kiya to kya kare

Business me regular purchase ke baad jab accountant monthly return file karta hai, to aksar purchase register ke bill GSTR-2B me missing milte hain. Iska sabse aam kaaran hota hai ki vendor ne apna GSTR-1 samay par file nahi kiya. 1 January 2022 se pehle taxpayers 5 percent provisional credit le lete the. Naye kanoon ke baad bina GSTR-2B credit lena sidhe notice ko bulawa dena hai.

Kanoon kya kehta hai: Section 16(2)(aa) aur Rule 36(4)

CGST Act ke Section 16(2)(aa) me spasht hai ki recipient ko input tax credit tabhi milega jab supplier ne invoice details apne GSTR-1 me furnish ki ho aur wo recipient ko GSTR-2B me communicate hui ho. Iske sath hi CGST Rules ke Rule 36(4) ke mutabik bina GSTR-2B me dikhe koi bhi provisional credit lene par poori tarah rok hai.

Agar aapne GSTR-2B se zyada ITC apne GSTR-3B me claim kiya, to portal par Rule 88D trigger hota hai. Taxpayer ko Form DRC-01C Part A me mismatch intimation aati hai, jisme 7 din ke andar excess credit interest ke sath lautanepadti hai ya online justification submit karna hota hai.

Common mistake: Kai accounts teams invoice copy dekh kar GSTR-3B Table 4(A)(5) me pura credit claim kar leti hain. Aisa karne se DRC-01C intimation aati hai aur pending reply ke dauran aage ka GSTR-1 block hone ka risk rehta hai under Rule 59(6).

Supplier follow-up ke liye zaroori steps

Pehle step me due date verify karein. Monthly supplier ke liye GSTR-1 filing due date agle mahine ki 11 tarikh hoti hai, aur quarterly supplier ke liye quarter ke agle mahine ki 13 tarikh hoti hai, jaisa ki GSTN GSTR-1 Guide me bataya gaya hai.

Doosre step me portal par supplier ka GSTIN search karke filing status check karein ki pichle mahine ka GSTR-3B aur GSTR-1 filed hai ya pending.

Teesre step me supplier ka payment schedule manage karein. Invoice ki taxable basic value release karein aur GST amount tab tak rokein jab tak invoice GSTR-2B me na dikhe.

Chauthe step me supplier ko written notice bhejein taaki agle filing period me invoice include karne ka formal record rahe.

Worked example: Mismatch aur payment hold ka hisab

Maan lijiye Sharma Enterprises ne October mahine me do vendors se purchase kiya. Total invoice value aur tax calculation is prakar hai:

Supplier	Invoice No	Taxable value	GST 18%	GSTR-2B status	Action
Vendor A	INV-201	₹1,00,000	₹18,000	GSTR-1 filed (Reflected)	ITC claim karein, full payment release
Vendor B	INV-504	₹50,000	₹9,000	GSTR-1 not filed (Missing)	ITC hold, GST ₹9,000 payment hold

Calculation formula:

Eligible ITC in GSTR-3B = ₹18,000 (Vendor A)

Vendor B ko payable amount = Taxable value ₹50,000 release hogi, jabki GST component ₹9,000 hold rahega jab tak invoice agle GSTR-2B me appear na ho jaye.

Email notice for supplier follow-up

Aap niche diya gaya notice format use karke defaulting vendor ko bhej sakte hain:

To: Accounts Department, Apex Traders Subject: Invoice missing in GSTR-2B: INV-504 dated 14 October 2026 Dear Sir, During monthly purchase reconciliation with Form GSTR-2B, invoice INV-504 for taxable value Rs 50,000 and GST Rs 9,000 was not found. Under Section 16(2)(aa) of the CGST Act, Input Tax Credit cannot be claimed unless the invoice is furnished in your GSTR-1. Kindly upload this invoice in your upcoming GSTR-1 or through GSTR-1A. The GST amount of Rs 9,000 is placed on hold until this invoice appears in our GSTR-2B. Regards, Accounts Team, Sharma Enterprises

ITC claim karne ki time limit kya hai?

Agar supplier ne abhi file nahi kiya, to kya credit hamesha ke liye chala gaya? Aisa nahi hai. Section 16(4) of the CGST Act ke tahat kisi bhi financial year ke invoice ka ITC lene ki aakhiri tarikh agle financial year ki 30 November hoti hai, ya annual return file karne ki date, whichever is earlier. Isliye agar supplier agle mahine ya do mahine baad bhi GSTR-1 file karta hai, to aap relevant period ke GSTR-2B me aane ke baad credit claim kar sakte hain.

GSTR-2B ke bare me vistar se samajhne ke liye hamara guide padhein: GSTR-2B in Hindi: meaning, download aur reconciliation guide.

Frequently asked questions

Supplier ne GSTR 1 file nahi kiya to kya hum ITC claim kar sakte hain?

Nahi. Section 16(2)(aa) aur Rule 36(4) ke mutabik jab tak invoice supplier ke GSTR-1 me furnish hokar aapke GSTR-2B me reflect na ho, tab tak aap ITC claim nahi kar sakte.

Supplier ke GSTR-1 file karne ki aakhiri tarikh kya hoti hai?

Monthly filers ke liye agle mahine ki 11 tarikh aur quarterly filers ke liye quarter khatam hone ke agle mahine ki 13 tarikh hoti hai.

Agar GSTR-2B me invoice nahi hai fir bhi ITC claim kar liya to kya hoga?

Rule 88D ke tahat Form DRC-01C me intimation aayegi, jisme 7 din ke andar tax with interest jama karna hoga ya system me reply submit karna hoga.

Check your own GSTR-2B

Aap apne monthly purchase register aur portal GSTR-2B JSON ko gstr2bmatch tool me upload karke missing invoices turant identify kar sakte hain. Your GSTR-2B and purchase register files are read in your browser and never uploaded to any server.

Reconcile GSTR-2B →

Last checked: 26 October 2026. Sources: CBIC Tax Information Section 16, GSTN GSTR-1 User Manual.