"A" Sales Goods to "B" for the month of "March 2020" Period of 2019-2020 Basic Value 20,000/- @ GST 18% @ 3600/-. "A" not filed GSTR 1 and GSTR 3B for the month of March 2020. "B" payment made to "A" bills for the month March 2020 and regularly follow for the not reflection GSTR 2A of ITC March 2020.
"A" March 2020 GSTR 1 Return filed on July 2021 (21-22) period. But "B" unable utilized the ITC amount , Because July 21 GSTR 2B shows in ITC - Ineligible for the above said amount.
now "A" request to "B" to issue the debit note for GST amount @ 3,600/-
Question 1: "B" issue debit note to "A" is correct ?
Question 2: "A" offer to "B" give debit note than you may collect money from "A'" @ 3,600/-
Kindly guide me issue debit note is correct. i am "B"
CAclubindia
