Answer

GST

Telling suppliers about missing invoices through the portal

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  1. Facts

    Yes. The Communication Between Taxpayers facility on gst.gov.in lets you send a notice to a supplier about missing or wrong invoices, and the supplier can reply.

  2. Provisions and law

    • Sec 16(2)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 or IFF and it is communicated to the recipient.
    • Sec 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
  3. Analysis

    This creates a record on the portal that you followed up, which helps if a notice comes later. Combine it with email and phone calls. Mention invoice number, date, taxable value, tax and the month you expected it. Keep a mismatch list and update it each month.

  4. Conclusion

    1. Open Services, User Services, Communication Between Taxpayers.
    2. Select the supplier GSTIN and describe the missing invoice.
    3. Send and save the reference number.
    4. Follow up by email and track replies.

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