TMI Blog2022 (6) TMI 1077X X X X Extracts X X X X X X X X Extracts X X X X ..... the supplier of Goods and Services is concerned, the supplier is required to file a monthly return Form GSTR-1 under Rule 59(1) of the State CGST Rule, 2017. This form is to be uploaded electronically by the due date on the common portal by the supplier either directly or through Facilitation Centre notified by the Commissioner - If there is any variance between the information furnished in Form GSTR-2A, Form GSTR-4A or Form GSTR-6A furnished by the supplier and the credit tax availed in Form GSTR-2, the recipient is required to furnish details of inward supplies added, corrected, deleted by the recipient in Form GSTR-2, Form GSTR-4 and Form GSTR-6, in Form GSTR-1A through the common portal. In case, corrections and amendments in Form GSTR-1A of the recipient is not accepted by the supplier in its Form GSTR-1, the question of availing input tax credit on the strength of invoices alone is not enough. In case, the information is not corrected by the supplier in GSTR-1, the input tax credit availed by the recipient is liable to be paid back - Though some of the circulars and clarifications issued in the context of exports have been cited by the learned counsel for the petitioner, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... details of all the invoices relating to the input tax credit availed, possibly because the supplier's Form GSTR-1 was delayed or not filed. In such situations, the proper officer may call for the hard copies of such invoices if he deems it necessary for the examination of the claim for refund. It is emphasized that the proper officer shall not insist on the submission of an invoice (either original or duplicate) the details of which are present in Form GSTR-2A of the relevant period submitted by the claimant. 3. The learned counsel for the petitioner has also placed reliance on the press release of the Government of India dated 18.10.2018. The relevant portion from the said Circular reads as under: ''4.It is clarified that the furnishing of outward details in Form GSTR-1 by the corresponding supplier(s) and the facility to view the same in Form GSTR-2A by the recipient is in the nature of taxpayer facilitation and does not impact the ability of the taxpayer to avail ITC on self-assessment basis in consonance with the provisions of Section 16 of the Act. The apprehension that ITC can be availed only on the basis of reconciliation between Form GSTR-2A and Form GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case of default in payment of tax by the seller, recovery shall be made from the seller however reversal of credit from buyer shall also be an option available with the revenue authorities to address exceptional situations like missing dealer, closure of business by supplier of supplier not having adequate assets etc. 6. It is therefore submitted that credit availed on the strength of invoices issued by the supplier under the provisions of the Goods and Service Tax Act, 2017 cannot be denied as input tax credit was availed on the strength of the invoices on which tax charged by the supplier of the petitioner. 7. It is submitted that the mistake committed by the supplier in not properly uploading the information in their GSTR-1 would not come in the legitimate by way of availing input tax credit to the petitioner. It is further submitted that the department has been adopting the discriminatory between domestic and integrated supply of Good and Services and this impugned orders are liable to be quashed. It is further submitted that by clarification in Circular No.125/44/2019-GST dated 18.11.2019, refunds are being given in the case of reports claim refund under Rule 89 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner of Commercial Taxes. 14. The learned counsel for the petitioner also submitted that Section 42 of the CGST has not been fully implemented and therefore the impugned orders cannot be sustained. 15. I have considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondents. I have also perused the circulars cited by the learned counsel for the petitioner. 16. The petitioner has challenged the impugned order demanding a sum of Rs.17,53,171 /-being the difference in the ITC availed in Form GSTR-3B which was auto populated in Form GSTR-2A. 17. The GST enactments and the rules made thereunder are a complete code by themselves. The provisions in the GST Rules have been well thought of and have been drafted using the vast experience gained under the erstwhile MODVAT Rules under the erstwhile Central Excise Rules, 1944 and its subsequent avatars under the Cenvat Credit Rules, 2001, 2002 and later under 2004 and under the various VAT enactments and the VAT Rules made thereunder. 18. The respective State and Central GST Rules, 2017 have incorporated rules in such a manner that there is h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Form GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 25. The correction in Form GSTR-1 by supplier is to be automatically reflected in Form GSTR-3B at the recipient end. Thus, the final credit that can be availed by a recipient will depend on the acceptance of information supplied by recipient in Form GSTR-1A to the supplier. 26. In case, the suppliers accepts the same information in GSTR-3B will have to get automatically auto populated on the output tax paid by the supplier on the supply to the recipient. Thus, the system is fool proof and leaves no scope for any confusion. 27. In case there is a glitch, it has to be corrected in accordance with the procedure prescribed and the guidelines and circulars issued by the Central Board of Indirect Taxes as Customs. 28. In case, corrections and amendments in Form GSTR-1A of the recipient is not accepted by the supplier in its Form GSTR-1, the question of availing input tax credit on the strength of invoices alone is not enough. In case, the information is not corrected by the supplier in GSTR-1, the input tax credit availed by the recipient is liable to be paid b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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