Input CGST/SGST is optional??

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...

It is mandatory to upload purchase invoice of all taxable inward supply in GSTR 2 ( when notified) even eligible ITC not claim. If you don't upload, there will be a mismatch and transaction will highlighted.

Input cgst and sgst is not optional. But why do want to miss that ITC. You can claim those ITC in your returns if it is B2B bill. Also check in GSTR 2A whether the seller is uploaded the invoices for your confirmation.

Originally posted by : Abdul Rahim
	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??

B2B Puchase Automatically reflected in GSTR-2A

If You have not claim ITC in GSTR-3 B than ITC is not reflected in EC Ledger

It the time reconcilation of Input credit your ITC mismatched 

Tnkz all..The problm arise during in our audit (F.Y 2017-18) , many of the small parties who issued tax invoice and we take credit of such invoices are not uploaded their Gstr 1 yet..Therefor there is a mismatch arise in our Gstr 2a.(if they not upload we want to revise our input na??) From next year onwards we r planning to not take input on such parties invoices..if input taking is not mandatary,that will be benefit for us..

In case of exepmted service like cargo transportation through inland waterways. Is it compulsory to show the purchases or services related with the service any where in the return.