Gstr 2a 'self assessment'

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As per the new rules GSTR 2A can be done as self-assesment i.e. if we have a hard copy of invoice with all the GST details we can claim ITC on the same even if it is not reflected in the GSTR 2A . Is this confirmed?

Replies (11)
yes but request to supplier for update in return

Thank you for the response. I have tried but some suppliers do not revert back about the same even after multiple reminders.  

No, as per new rules, whenever your supplier uploads the invoices , it reflects in your GSTR2a only eligible to take ITC.

Its not a new Rule , As per section 16 ITC can be avail
1. Have a Tax Invoice
2. Possession of Goods
3. supplier has Filed the return (Gstr 1,2,3)
4.supplier had paid the Tax

Now point 1 & 2 is ok as per the querist , but point 3 & 4 , ....
point 3 : if its not reflected in 2a that means Supplier has not filed the return or Missed your bill in his return : Now if he has missed or not filed the return then why recepient is liable in this case to deprive of credit when the govt himself has not implemented the GSTR 2, so that the Recepient could able to add such Invoices

Point 4: As of today system of Return filing Nobody knows whether supplier has deposited the Tax on the bill raise to Recepient : the same , GSTR 3 is not Inplemented by Govt , & by Gstr 3b one cannot find whether the tax has been setoff or deposited by supplier on the bill raised to you

So in Short My Opinion in regard to 2A , if your Bill is not reflected in 2a , but you got the Original Bill & receipt for Goods reced. you can claim ITC.(As per Return filing System exist)
mr pankaj very good explanation

but gstr 2 we upload invoice required to accept by supplier.
Mr Rahul
if no action then deemed to be accepted.

In Addition to my above reply ,
The last of filing GSTR 1 for july17 to sept18 is 31/10/2018, last date claim ITC pertaining to fy 2017am-18 is 20th sOctober 2018, Now the supplier who file their GSTR1 on 31/10/2018 , the
The last of filing GSTR 1 for july17 to sept18 is 31/10/2018, last date claim ITC pertaining to fy 2017am-18 is 20th sOctober 2018, Now the supplier who file their GSTR1 on 31/10/2018 , the sam e will be reflect in 2a of recepient in Nov.18 Now plz clarify me how he can tally or check 2a in November is of no Use

CBIC has to clarify these doughts

 

I think if we received tax invoice from a supplier we are eligible to take ITC even if the supplier omit to upload the bill.. This is all for smoothening the process of upcoming launch of GSTR 2. Government will try to launch GSTR 2 may be by next year, so they need a platform, thats way they are pressurizing us to check the Gstr 2A.

NO , I DO NOT AGREE, THE MAIN CONCEPT OF GST IS MATCHING SYSTEM , SO ONE CANNOT AVAIL ITC IF SUPPLIER HAS NOT FILED HIS RETURN. SO IN FUTURE THIS MATCHING SYSTEM WILL BE DEFINATELY BE THERE.

 

 


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