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Refund under inverted duty structure
A taxpayer has applied refund under inverted duty structure for the period 2018-19.However one invoice DTD.4.1.19 is not reflecting in GSTR2A,as the supplier has reported the said invoice in GSTR of May,19.As the said invoice is not populating in GSTR2A during 2018-19, can the said ITC be available to the taxpayer during calculation of refund under inverted tax structure?
Replies (4)
If suppliers update with same date then you can claim it.
Supplier has reported that invoice in the next month of GSTR1 for May,19
If it is upload with date 4.1.19 in any month you can get refund related of that invoice
As per circular no.135 DTD.31.3.20 those invoices which are showingin GSTR2A for the period of claiming refund shall be allowed.If the invoice of 18-19 appearing in GSTR2A of FY 19-20,how that to be taken into account? Then in every case we have to check in which month that particular invoice is appearing?
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