GSTR-2B › Supplier not filed

Supplier has not filed GSTR-1: what to do

You paid the GST to your supplier, but if they don't report the bill, the credit does not reach you. Here is how to protect your input tax credit.

What happens

• A bill the supplier has not reported is not in your GSTR-2B, so you cannot claim its ITC that month.
• When the supplier files later, it appears in a later GSTR-2B and you claim it then, as long as you are within the time limit.
• If the supplier reported the bill but did not file their GSTR-3B for that period by 30 September after the year, you must reverse the credit (Rule 37A) and can take it again once they file.

What to do

1. Check the list "Suppliers with nothing in this GSTR-2B" in the matcher every month.
2. Remind the supplier with the bill numbers and amounts (download that list as CSV and send it).
3. Hold the GST part of the payment where your terms allow, until the bill shows in 2B. Many businesses write this into their purchase orders.
4. Check their status: on the GST portal, Search Taxpayer › Search by GSTIN shows whether the registration is active and the return filing table.
5. Prefer regular filers for new orders.

Time limits to watch

• 30 November after the end of the financial year (or your annual return date, if earlier): the last date to claim ITC of that year (section 16(4)).
• 180 days: if you have not paid the supplier within 180 days of the bill, reverse the credit until you pay (Rule 37).