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Billing without GST number

14 September 2019

I am in GST regular
I purchase goods from out of state and they have not entered my GST number
how I have to show the transaction in my GST portal

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4 Replies

Dilip Bhandarkar (Student) (55 Points)
Replied 14 September 2019

Since your creditor has not entered your GSTIN, the input you have paid on the purchases won't be reflecting in your GSTR-2A. However you can claim the input in GSTR-3B, if you are in possession of the bill.

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Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 14 September 2019

Get it corrected.....

Note : Make sure that your supplier upload the same under table B2B of GSTR1.

Ramanamurty Penumarti (70 Points)
Replied 14 September 2019

Under which section of gst-act,we can avail the itc which was not reflecting in gstr 2a.

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Rammi_RP Rawat (Accountant ) (386 Points)
Replied 14 September 2019

Section 16 of the CGST Act read with rule 36 allows a recipient to claim ITC provided he satisfies some conditions.

He should have received the goods or services and also have a GST compliant tax invoice/other prescribed documents for the supply in hand. Again another important condition laid out in the above provisions is that the taxes should have been paid to the government.