Invoices not in gstr 2b

D.G. Mohan (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 suggest any other alternatives.

Follow Query

Report Abuse

Quick Summary

A user is facing issues with invoices not appearing in their GSTR 2A for March, impacting their ability to claim Input Tax Credit (ITC) and potentially leading to payment difficulties. They are asking if they can file their quarterly returns for March by entering ITC greater than their GSTR 2B, or if waiting until April's GSTR 2A reflection is an option. The user is also concerned about potential penalties or notices for claiming excess ITC before the invoices are officially reflected.

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.

D.G. Mohan (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

ashok kumar singh (Expert) 28 June 2023
agreed with expert opinion, therefore no further comments. thanks

Previous

Next

You need to be the querist or approved LAWyersclub expert to take part in this query .

Click here to login now

Similar Resolved Queries :

Ask Query
Unanswered Queries