Debut note in gst

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This query is : Resolved

karthik (Querist)

05 May 2019 Sub contractor is supplied by cement bags for construction services by main contractor. ( Foundation works, ITC can be availed ). Main contractor had issued debit note for the supply of cement bags. How to show the same in GST returns so that I can avail ITC on cement purchases.

(ignore my heading, am unable to edit it)

CA Anita Bhadra

CA Anita Bhadra (Expert)

05 May 2019 Debit Note will be shown in Table 9B of GSTR 1

karthik

karthik (Querist)

05 May 2019 Cement was supplied in the month of Dec 18, debit note was also given in the same month.. But invoice was raised on Jan 30th 2019. Debit note was not showing up in GSTR 2A also.. What should I do now.?

CA Anita Bhadra

CA Anita Bhadra (Expert)

05 May 2019 Your supplier ( main contractor ) may not have file return / enter the details in return .

That's why it is not appearing in GSTR 2A

karthik

karthik (Querist)

05 May 2019 Thanks for the quick response madam.

Actually in the month of December'2018 I was unregistered. (Got registered in January'19). And debit note issued in Dec'18 was also not showing GST saparately. If it all supplier considered the same in December'18 and included in B2C. What is the remedy available now?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

05 May 2019 Your supplier(main contractor) has to issue tax invoice for this supply then you can claim ITC on it. Debit note under GST can't be issued for supplies initially.

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