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Invoice not uploaded in GSTR2B by seller

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154 Points Posted on 19 February 2021
My seller has not uploaded one invoice in January 2021 which have ITC of Rs. 5000. When I tried to include this amount in my January 2021 GSTR3B, the ITC box is showing red lines. What is the solution, please?
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On 19 February 2021 at 17:56 Report
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1011 Points Posted on 19 February 2021
You cannot claim ITC legally.
5 Reply
On 19 February 2021 at 18:06
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154 Points Posted on 19 February 2021
So, what can I do?
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On 19 February 2021 at 18:07
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3924 Points Posted on 19 February 2021
Tell supplier to file GSTR1, Also you have to fulfill. all. conditions under section 16(2) of the CGST act 2017 to claim Input Tax credit .
5 Reply
On 19 February 2021 at 18:10
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154 Points Posted on 19 February 2021
But GSTR1 for January has lapsed. He can upload in Feb GSTR1. But I can claim it only in Feb GSTR3B?
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On 19 February 2021 at 18:30
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3924 Points Posted on 19 February 2021
What is the date of the Invoice ?.
5 Reply
On 19 February 2021 at 18:33
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154 Points Posted on 19 February 2021
Invoice date is 12th Jan 2021.
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On 19 February 2021 at 18:36
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3924 Points Posted on 19 February 2021
You can claim ITC of Jan Invoice up to September 2021 month return date as per section 16(4) of the CGST act 2017 . So if your supplier file GSTR1 in February , same will be reflected in April or May in GSTR 2A/ GSTR 2B
you claim that time .
Also you have to fulfil all conditions in section 16 (2) of the CGST act 2017 to claim ITC , go through those conditions .
5 Reply
On 19 February 2021 at 18:47
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154 Points Posted on 19 February 2021
Ok. Thank you so much.
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On 19 February 2021 at 18:50
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3924 Points Posted on 19 February 2021
Also ITC of your Invoice should not be under block credit as per section 17(5) of the CGST act 2017 . just check .
5 Reply
On 19 February 2021 at 18:54
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154 Points Posted on 19 February 2021
It is of buying and selling of motor vehicle parts.
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On 19 February 2021 at 18:56
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3924 Points Posted on 19 February 2021
Just check section 17(5) of the CGST act 2017 .
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On 19 February 2021 at 19:00
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154 Points Posted on 19 February 2021
Sure.
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On 19 February 2021 at 19:02
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Chartered Accountant
12739 Points Posted on 19 February 2021

can availed ITC on the basis of INVOICE but if in future invoice is not reflected in your GSTR_2A then you will have to reverse it 

(co-ordinate with counter party)

40 Reply
On 19 February 2021 at 20:37


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