Gst

He Entered Puchase Bill in GSTR-2A Than Matched

Please elaborate it .sir

Buyer can take ITC as per the invoice.
When seller uploads his invoices of outward supplies in GSTR1, this invoices will be reflected in buyer's GSTR2A.

Understood sir. But in case if buyer wrongly claimed itc, then he would be required to pay interest from may 20 to aug20 for 3 months .isn't it a huge interest as compared to if he bought goods from dealer who opted monthly reg.as monthly dealer will file return on may 20 and interest he required to pay for 1month only.from may 20 to jun 20. So ultimately buyer would prefer to purchase goods from monthly opted dealers. There will be any lost of customer for choosing quarterly return dealers

Yes ... definitely if buyer does mistakes then provision of section 50 invokes by imposing Interest.

Section 41 clearly says that taxpayer is entitled to take credit of eligible input tax as self assessed in his return & Such amount is shall be credited on a PROVISIONAL basis to his ECL,
pls read the word provisional , means if the provision of Act is giving you rights to take Take the correct Input & if any wrong credit is claim then taxpayer is liable to pay intt.

Yes upto one extent you are correct to buy from supplier who is filing monthly return ,but how the buyer will know whether the supplier is filing monthly or Qtly return

Tq for ur explanation pankaj ji. Buyer once experienced that he is purchases not getting reflected in gstr2a monthwise ,or else in real time buyer and supplier are normally disclose their business details.