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Invoices not in gstr 2b

Querist : Anonymous (Querist) 14 April 2023 This query is : Resolved 
Supplier not uploaded March invoice in 2A. Total GST is Rs 1 lakh. But we don't have money to pay. Usually ITC will be more than output tax. If we wait till it is reflected in 2A of April can we file March quarterly returns afterwards without payment of tax. For this we have to enter ITC more than March 2B. Is it possible. Please guide me and sujjest any other alternatives.
T. Kalaiselvan, Advocate (Expert) 14 April 2023
GSTR 2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal. When a seller files his GSTR-1, the information is captured in GSTR 2A. It takes the information of goods and/or services that have been purchased in a given month from the seller's GSTR-1.
Thus, you are not required to file GSTR- 2A. Actual return of inward supplies is GSTR-2 which is required to be filed by the recipient.
However the reason what you have stated is not a technical reason that you can claim exemption or excuse for the delay in taking action promptly on the subject matter.
The precautions should have been planned in advance owing to the financial year end constraints.
Well you can wait for the developments and imitate proper action when prompted by the taxation department through a notice issued to you in this regard at a later date.
Alternately you can discuss the situation with your auditor and take a considered decision to avoid unnecessary legal consequences.
Querist : Anonymous (Querist) 14 April 2023
Thank you very much sir. We will wait and see that unnecessary legal complications should not arise.
T. Kalaiselvan, Advocate (Expert) 24 August 2023
You are welcome, you can revert with more details.

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