Quick fact in relation to my below questions:-
In our books we record purchase invoice numbers and invoice amounts (value, tax, cess, total) exactly as printed on supplier invoices.
Question-1:
Is there any implication on recipient, if mismatch of tax amount is less than Re.1 or Rs.2, due to rounding of taxes? The mismatch is between tax amount in supplier's printed invoice (same amount is in our books) and amounts reported in their GST return (reflected in GSTR-2A).
Question-2:
As long as GST & cess amounts match between our books and GSTR-2A, DOES BELOW TYPE OF INVOICE NUMBER MISMATCH POSE ANY GST COMPLIANCE PROBLEM TO THE RECIPIENT?
Following two types of mismatch are noted in invoice numbers reported by vendors (=GSTR-2A) and what is printed on their invoice (= our books) :
(i) Invoice Number prefix/suffix for a given supplier is different, or not showing up in GSTR2A, or was not printed on supplier invoice.
(ii) Invoice Number itself is different (say for example, in a given month invoice numbers for a particular supplier on his printed invoices were 4784, 4796, 4815, 4821, etc., but in GSTR-2A same invoices were shown as invoice numbers 115, 127, 146, 152, etc., respectively).
Please Note: Most suppliers are small traders who are unable or prefer not to correct invoice numbers in their GST returns at their end.
Thanks,
Narendra
CAclubindia
