2A Vs 3B mismatch

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If your GSTR-2A doesn't show an invoice but you have the physical bill and have received the goods, you can still claim Input Tax Credit (ITC). The law requires a tax invoice, receipt of goods/services, supplier tax payment, and regular return filing, not necessarily GSTR-2A/2B matching. Present the physical bill and legal provisions to the assessing officer, especially if the ITC amount is substantial.

nawab

nawab (Querist)

10 September 2021 Assessing officer issued notice Invoice not showing in GSTR2A and ITC claimed in GSTR3B.
But I have physical bill which goods has been received.
Can I reply with physical bill ?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)

10 September 2021 As of now, in order to avail ITC, as per section 16(2):
1) tax invoice is required
2) goods/services should have been received
3) the supplier should have paid tax
4) the recipient should be regular in filing returns.
Thus, as per CGST Act, no where GSTR2A/2B is mandatory.
If the above 4 conditions are satisfied, ITC can be availed as per law (though portal restricts us).

You may explain the above legal requirement to the proper officer and provide docs in support of your claim. As I understand, it is worth to do this only if the value of ITC in question is significant.

Udaya Chandran

Udaya Chandran (Expert)

11 September 2021 Also, you can justify this with the communications made with the suppliers first, if any. Then, you can also ask for details what are the steps that the department has taken to recover the dues from the defaulting supplier.

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