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GST paid but input tax not visible in GSTR 2A

Mackie (Entrepreneur ) (287 Points)

19 September 2020

Hello we paid gst as included by the seller in invoice each month but while cheking gstr 2a, input tax is not visible for entire fy 18-19 and fr just a few months in 19-20. What can be done in this case?

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11 Replies

M V N Ravi Kumar (CA) (58 Points)
Replied 19 September 2020

Supplier must discharge his GST laibility against your invoices in order to take ITC by you. You insist supplier to update your invoices for FY 19-20while filig return for sept 20. Else claim to refund GST portion from supplier.

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Mackie (Entrepreneur ) (287 Points)
Replied 19 September 2020

Thanks Ravi. Is there a way we can claim input tax for fy 18-19 too if our turnover is less than 2 cr and we are not filing annual return fr 18-19?

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Jamil Ahmed (615 Points)
Replied 19 September 2020

Unless the supplier files his GSTR 1 returns mentioning the invoice details in B2B, it will not reflect in your 2A.

Mackie (Entrepreneur ) (287 Points)
Replied 21 September 2020

Thanks Jamil. Can we claim still claim input tax of fy 18-19 in next month gstr3b or its only 19-20? Let me know

Jamil Ahmed (615 Points)
Replied 22 September 2020

Unfortunately, last date for claiming ITC for 2018-19 has passed.

1 Like

Bhavika Kothari (CA) (1258 Points)
Replied 28 September 2020

You paid GST to your seller or to GSTN on RCM basis. If you have paid to seller then it is his responsibility to show such invoices. Please check with your seller why he has not shown the invoices

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Mackie (Entrepreneur ) (287 Points)
Replied 30 September 2020

Yes Bhavika. Chkd but they are asking for unnecessary data and creating delay. Have provided all data still no revert. :(

Mackie (Entrepreneur ) (287 Points)
Replied 08 October 2020

Update: the seller although has charged gst in invoices, refusing to entertain our query regarding filing of tax.

what is the gat rule with clause no. fr this? Need to draft and email quoting the gat clause details regarding this.

gst charged in invoices and we have paid too but it seems they have not filed the gat fwd and hence we are nt getting inout tax benefit.

Jamil Ahmed (615 Points)
Replied 08 October 2020

You can check in gst.gov.in or Iris Peridot mobile app using the seller's GSTIN if they have filed GSTR 1. If they have filed the GSTR 1 for the relevant period, they must have not included your invoice/ bill in B2B.

Mackie (Entrepreneur ) (287 Points)
Replied 08 October 2020

They have filed gstr1 but have not included our invoices. The revert that I have received is tht they cant do anything now as the invoices are of fY 18-19 & 19-20 and their point us why this is being brought up now.

my logic is that if I am being charged gst in my invoices and if I have paid gst. If should b paid fwd to the govt.

just wanted to know the gst rule in this regards and may b the applicable rule, clause no. which I can quote while drafting a reply.

Mackie (Entrepreneur ) (287 Points)
Replied 18 October 2020

Update: After contacting them multiple times, response of our client is tht they didnt mention our gst number on the invoices and treated us as B2C instead of B2B.

Although we had given our GST no. to them they had not included gst no. In teh invoices although they charged gst in the invoices.

Just wanted to know, can a seller include gst in the invoices in B2C? What is tax liability in gst law in b2c cases, who pays gst?