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GSTR 1 RETURN
can an assessee avail a credit on not yet filed invoices.ie. return was submitted but not filed?
Replies (8)
No, ITC can not be availed on such invoices but as per recent amendment you may avail. Kindly refer below for better understanding:
As per recent notification no 49/2019 dated 9th Oct, 2019 under CGST Rules, 2017 it is mandatory to do reconciliation between GSTR-2A and books. If amount in books is more than amount reflected in GSTR-2A then maximum of 20% extra of eligible GSTR-2A can be availed.
No you cannot , it's not going to reflect in 2A under table comparison liability.
I am providing service that is ineligible to particular receipient , wheather i hv to file gstr1 for that transaction
Yes you have to show that transaction while filing GSTR-1
Thanks. can u tell me sec or prov
Refer rule 59(2) of CGST, Rules 2017, it states the details to be shown in GSTR-1
Ok. thanks for quick response.
regards
CMA S.K Biswal
regards
CMA S.K Biswal
Your Welcome
CA Anshika Aggarwal
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