Recover interest on protective basis from your supplier if he has made default in filing of GSTR-1/IFF within due date
Department is now issuing the notices for mismatch of ITC comparing GSTR 3B Vs GSTR 2A/B. The reason for such notices because your seller has not filed his GSTR-1/IFF within due date prescribed under CGST Act, 2017. This situation is beyond the control of buyer hence the buyer should take undertaking from supplier for filing of GSTR-1/IFF within due date.
CONTENT OF THE ARTICLE REMOVED ON REQUEST OF THE AUTHOR