GST on 2b

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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)

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.,


CCI Pro

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