Invoices not in gstr 2b
(Querist) 14 April 2023
This query is : Open
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 suggest any other alternatives.
T. Kalaiselvan, Advocate
(Expert) 15 April 2023
Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios:
When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5.
ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor
TDS & TCS details will be auto-populated on filing of Form GSTR-7 & 8 respectively by the counter party.
Auto-population of Import of goods from overseas, on bill of entry, as received from ICEGATE Portal of Indian Customs.
When can I as a taxpayer view Form GSTR-2A for a tax period?
1. Any/all invoices uploaded by supplier in their Form GSTR-1/ GSTR-5 will be visible in Form GSTR-2A.
However, ISD details will be auto-populated to Form GSTR-2A on submission of Form GSTR-6, only.
2. When the counterparty has submitted/ filed their return: Invoices available in Form GSTR-2A will continue to be available for viewing.
3. Detail of TDS and TCS credit receipt will be available in Form GSTR-2A (Part C) of the recipient after filing of Form GSTR-7/8 by the counter party.
4. Auto-population of Import of goods data in Part D, as received from ICEGATE Portal of Indian Customs.
(Querist) 23 April 2023
Only interest is ok. But is there a chance of getting notice for excess claimed amount,interest and hefty penalties for March period before April returns