20% GST input query urgent


(Querist)
15 November 2019
In 2A credit of Rs.40000 appearing but comparison summary of GST portal it is not reflecting. What to do whether to consider this input or not?


Virendra Chaturvedi (Expert)
15 November 2019
please check filed status also in GSR 2A, If it is filed , you should avail the input ,
if it is subitted only not filed ,than you should think over it


CA Parul Saxena (Querist)
15 November 2019
i have checked filing and the status is GSTR1 Filed

CA Parul Saxena (Querist)
15 November 2019
SOrry in 2A status is Submitted but in filing table it is not filed. So please tell me whether to show this in GSTR3B or not?

Virendra Chaturvedi (Expert)
16 November 2019
pleasze read the notifiations :
3. In the said rules, in rule 36, after sub-rule (3), the following sub-rule shall be inserted,
namely:-
“(4) Input tax credit to be availed by a registered person in respect of invoices or debit notes, the
details of which have not been uploaded by the suppliers under sub-section (1) of section 37,
shall not exceed 20 per cent. of the eligible credit available in respect of invoices or debit notes
the details of which have been uploaded by the suppliers under sub-section (1) of section 37.”.

20% INPUT IS AVAILABLE ONLY IF DETAILS OF INVOICE IS NOT UPLOADED BYSUPPLIER , IN YOUR CASE IT HAS BEEN UPLOADED
you pleasz keep screenshot of GSTR-2A for your records ( for safeguards) and get the input fully

CA Parul Saxena (Querist)
16 November 2019
ok thanks but i have retrieved 2A on 15th nov whether it is ok? As the circular says to avail the input on the basis of 2A available on due date of GSTR1 i.e.11th nov

Virendra Chaturvedi (Expert)
16 November 2019
sir date of 3B is 20th

CA Parul Saxena (Querist)
16 November 2019
I know due date of 3B is 20. But the circular says that consider the eligible itc of 2A available on 11th of following month. 2A is a dynamic statement it gets fluctuating. So circular says this but this is very difficult to consider this.


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