What if my supplier doesn't file their return?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerIf your supplier doesn’t file their GSTR-1, the credit won’t appear in your GSTR-2B and you can’t claim it under Section 16(2)(c). The practical fix is to follow up with the supplier to file, and hold payment until they do.

Why you lose the credit

The law ties your ITC to the supplier’s filing — no GSTR-1 from them means no GSTR-2B entry for you, so no claim.

Protect yourself

Track GSTR-2B monthly, chase non-filing suppliers, and use contract terms that let you withhold the GST portion until they file.

GST

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Talk to CA Vijay R Singh

Losing ITC because of non-filing suppliers? You can message him directly, or book a short call to talk through your situation.

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This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.