2A Vs 3B mismatch
This query is : Resolved
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 ?
But I have physical bill which goods has been received.
Can I reply with physical bill ?
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.
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.
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.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- House Property Reporting in ITR
- Refund Annexure-B
- TDS Claim year
- Liable to deduct tds and 44ADA
- Refund of 20%pre-deposit paid for stay application
- Rent lease agreement
- TDS Challan Code
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- Subscription paid to foreign customer
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
