A service provider has chose to file his GSTR1 returns quarterly (since his turnover is less than 1.50 crores per annum). However, he needs to submit GSTR3B on a monthly basis and pay the tax part. My question is, since GSTR3B is a consolidated statement, how do the recipients of the service claim ITC on the GST amount that were paid? Is there any place where I have to upload invoice details so that the tax amount will reflect in GSTR2A of the recipient of the service? Can someone please guide? Thanks in advance.
CAclubindia
