If ITC not reflect in 2A

What i do if ITC already taken, which is not shown in 2A.
Replies (11)
confirm with that party wheather they have filled the return ..if filled then Cross verify one More tym.
If not filed then??
tell him to file on or before September month filing return
The Date is gone...
the date is gone ok.. wheather he has filed the September month return also?
You may insist the seller to file his return. However gstr 2A is not basis on which itc can be claimed.
If You have valid Tax Invoice as per GST then You will claim ITC based on Invoice.
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 every Taxpayer , 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 (missed)

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 presently)

confirm with counter party whether they have shown the bills or not ??

@ pankaj rawat, i agree with your view but how will you be able sustain on this view during the filling of annual return as in annual return the figures for ITC are being considered directly from the GSTR-2A.

How will one take ITC basis the Invoice only.

YES YOU ARE CORRECT IN TABLE 8 OF GSTR 9, THE ITC BEING AUTOPOPULATED FROM 2A, BUT YOU CAN PROVIDE AS PER BOOKS, THERE IS NO PROBLEM IN THAT

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