Is that CGST/SGST input taking on purchase bill is optional??
if we not taken on particular purchase, is it mandatory to upload that purchase invoice when GSTR 2 notified??
Claiming of ITC is not a mandatory condition under GST... If u have skipped certain amount of itc in the 3B of current month then u claim the same in GSTR-3B of the following month. Further, at the time of filing GSTR-2 you will find all your registered purchases there provided you have given your correct GST no to the vendor... You have the option to book those purchases as eligible or ineligible credit. In case you haven't received the purchase invoice yet, then you can hold those invoices and it would be available in your GSTR-2 for the next period. In case, you haven't made the purchases yet these are visible on the portal, then you have the option to reject the same.
Hope the same is clear to you...
CAclubindia
