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Invoice Not Uplaoded for the Financial Year 2017-18

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (259 Points)

09 June 2020

Hi Sir,

One of my Client failed to Upload B2B Invoices for the Financial year 2017-18 in GSTR-1. On Filing of GSTR-9, the receiver compained that Some Invoices are missing in there GSTR-2A for the respcetive Financial Year.

Please Guide me in this matter to resolve the problem ASAP

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6 Replies

KRISSHNAN KP (4215 Points)
Replied 09 June 2020

First you check up with your gstr1

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 10 June 2020

Dear Krishnan
The query is raise by Querist only after being assured that the bills are not being uploaded under table B2b of GSTR 1.

Dear N.V.Siva
if the Tax for the same is being deposited by you in corresponding GSTR 3B , then can give an undertaking to Recepeint stating that the invoices was not uploaded in under B2B but the tax for the same has been paid in GSTR 3B .
Moreover the Rule 36(4) , mandatory to match ITC with 2A was effective from 9/10/2020 by Notification 49/2019 CT.
So in Fy 2017-18 concept of 2A was not existing.

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (259 Points)
Replied 10 June 2020

Sir can I have a clear notification relating to gstr2a matching sir

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 11 June 2020

DEAR N.V.SHIVA RAM PRASAD

WHAT CLARIFICATION YOU REQUIRED

Hemal Makwana (Designation) (771 Points)
Replied 12 June 2020

GSTR-2A was merely a functionality tool as to whether supplied has filed his return. However, recipient nowhere was restricted to avail the ITC if supplier fails to file GSTR-1. So far as availment is concerned, conditions of Section 16 read with Section 17(5) has to be analysed. There is Press release issued by Govt. of India to this effect. Various writs have been filed, outcome of which is still pending.

Recipient can avail ITC on the basis of tax invoice and on fulfillment of other conditions.

Further, mandatory review of GSTR-2A is necessary only w.e.f 9 October 2019.

N.V. Siva Ram Prasad (Accounts & Audit Assistant) (259 Points)
Replied 26 June 2020

Sir i need a clarification that if invoices were not uploaded in GSTR-1 but the corresponding Tax was paid in the Respective GSTR-3B's. for FY 17-18 & 18-19. what is the procedure to rectify the errors sir.

i also heard that FY 18-19 GSTR-1 can be amended from 01.07.2020. is that true sir..please clarify this to me sir. my client got his fund blocked by the party for not uploading invoices sir

please help me asap sir

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