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Gstr 2

Aashim (SE) (39 Points)

07 July 2018

Do we have to file gstr 2 ? GSTR 2 was deferred by govt.

But what in case my suppliers hasn't filed their gstr 1?

What should be done in such a case ?

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5 Replies

CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 07 July 2018

If suppliers hasn't filled their gstr 1, there is no statutory obligations from your side. You just file your GSTR 3b and Gstr 1 .

Aashim (SE) (39 Points)
Replied 07 July 2018

Thanks a lot Sunil.... could you be kind enough to read the below query

We have few queries, please guide us.

This pertains to Fin Year 2017-2018

Purchase bill of March : We forgot to enter one purchase bill in our accounting software. This bill pertains to Mar-2018, now can we enter the bill in our accounting software in financial year 2018-2019 in the month of JUN-2018, and can we then claim the ITC of this bill in the month of JUN-18 while filing GSTR-3b of JUN?

Suppliers have uploaded purchase bills and credit notes: We are a registered regular dealer, we have purchased goods from various suppliers and have got the purchase bills with our valid GSTIN on them, now the suppliers have not uploaded these purchases in the year 2017-2018. We have contacted them both through telephone and written communication but till date they haven’t uploaded those invoices for which we have already taken the ITC as we have informed the supplier our correct GSTIN and also the correct GSTIN is mentioned on all the printed copies of those purchase bills. Now what is to be done in such a case?

Same is the case with some of the credit notes, we received the GST credit notes from some suppliers which they haven’t uploaded into the portal. We have informed them and requested them multiple times but there is no positive reply from them. The printed copies of the credit notes has our valid GSTIN number.

Kindly guide what is to be done in a case like this.

Hoping for your reply and your guidance.

CA Sunil Kumar (Chartered Accountant) (4524 Points)
Replied 07 July 2018

can we then claim the ITC of march bill in the month of JUN-18 while filing GSTR-3b of JUN?
👉 Yes, you can avail ITC in GSTR 3b of june month.
ITC can be claimed/availed upto the due date of furnishing of return for the month of September following the end of the financial year to which the invoice pertains
Or
Date of furnishing of the relevant annual return i. e. Dec 2018,
Whichever is earlier.

👉If you have paid invoice amount to supplier within 180 days, then there is no worry to claim itc on such purchases even supplier doesn't file it in his GST return. Till GSTR 2 come into existence, you don't worry about supplier non filling of return or failure to upload your invoice. you just file your gstr 3b and GSTR 1 on time and claim ITC.
same thing with credit note from supplier. reverse ITc according to credit note in GSTR 3b.

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