HB (NA) (50 Points)
22 January 2019I recently purchased items from a supplier in Bangalore (I'm in Pune). He charged me GST amount in the invoice which I have paid. The transaction was in Dec 2018. After the Jan 10 deadline, I did not see the invoice in my GSTR-2B. I called him and he said he would put it before the 20th, which he has not done. I know I can add the invoice in GSTR2 but is there a way to claim ITC or get a refund on the GST paid through the portal?
prasad Nilugal
( GST Practitioner & Accounts )
(14244 Points)
Replied 22 January 2019
You can not add invoice in GSTR 2 because it is not active on GSTN portal
For Input tax credit as per section 16 of the CGST act 2017 you have fulfill following conditions
1) you must have correct Tax invoice with correct GSTN no
2) You must received Goods / Service form supplier
3) Supplier must Pay GST to GOVT collected form you .
4) Recipient must file return .
prasad Nilugal
( GST Practitioner & Accounts )
(14244 Points)
Replied 22 January 2019
Also you product is under block credit under Section 17(5) ,then you can not claim credit .
HB
(NA)
(50 Points)
Replied 22 January 2019
Thanks. The product is an electronics power supply. I know that 1 and 2 are correct. I do have a tax invoice with the correct GST and the tax amount is stated in it. I have also received the product. How do I know if he has infact paid the tax and if he has filed a return. If I have already paid it to him, its his duty to pay the tax (on which I have no control). If he has not, then that would mean he has taken that amount for himself.
durgesh
(student)
(222 Points)
Replied 22 January 2019
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