GST on 2b

Dear experts,
I have received an invoice from bsnl which they didn't mention our gst number but while they filing gstr1 they have filed with our gst number which is reflecting in our 2b now my query is whether we claim ITC in above case?
Replies (3)
Quick Summary
This discussion addresses whether Input Tax Credit (ITC) can be claimed when a supplier's invoice (BSNL) omits the recipient's GST number, but the invoice details are reflected in the recipient's GSTR-2B. While some argue that reflection in GSTR-2B is sufficient, others point to Rule 36 of the CGST Rules, 2017, which mandates a proper tax invoice including both supplier and recipient GSTINs as per Section 31. The consensus leans towards the necessity of a correctly issued invoice with your GST number for valid ITC claims, despite its appearance in GSTR-2B.

Yes, you can claim Input Tax Credit (ITC) in this case. Although the invoice from BSNL didn't mention your GST number, they have mentioned it while filing GSTR-1, which is reflecting in your Form 2B. This means that BSNL has acknowledged your GST number and the tax paid by them. To claim ITC: 1. Verify the details in Form 2B to ensure the GSTIN, invoice number, and tax amount match your records. 2. Ensure you have received the goods or services and the tax has been paid by BSNL. 3. Claim ITC in your GSTR-3B (Summary Return) for the relevant period. 4. Maintain records of the invoice, Form 2B, and your ITC claim.

If Invoice data is matched with GSTR2B you may claim GST input .

Dear Sujin,

As Per Rule 36 of the C.G&S.T Rules 2017,. one of theCondition is to Claimig input tax credit is proper tax invoice

  1. Invoice issued by the supplier is in accordance with the section 31 of CGST Act ;
    1. a) Section 31 discuss about Tax invoice, And tax invoice structure is discussed in Rule 46 and one of the condition under rule 46 is-Tax Invoice should be issue with Supplier and Receipient GSTIN in their invoice to avail the input tax credit.,

Conclusion:

In your case even though vendor has filed the invoice and reflected in your GSTR 2B, But without having proper invoice copy you cannot claim input tax credit.,

in your invoice BSNL not mentioned your GST Number so not possible to claim ITC.,

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