ITC claimed

ITC / Input 267 views 10 replies
I took the ITC in GSTR 3B 6 months before, but the same not in GSTR 2A till now. If so, what should I do?
Replies (10)

1) Write a letter  to  supplier  to upload  Invoice   and file  GSTR 1 . 

2)  Also for claiming  ITC  you have fulfill all  conditions in  Section 16(2) of the CGST act 2017 . 

Since they did not specify the our GST number on the invoice, they showed it in the unregistered taxable supply.
Ask your supplier to upload your invoice in GSTR 1
Sir already my supplier uploaded that invoice in B2C category (as on March 2019) because they did not specify my GSTIN on the invoice.

What  is the  Invoice Date ?. Supplier  must issue  Invoice with your correct  GSTN no .

Invoice date 04/02/2019. But not specified my GST number on the invoice. I claimed ITC in respect of the invoice. So What should I do now?
Tell your supplier to upload your invoice in GSTR-1.

In your case supplier  has not mentioned  GSTN number  on Invoice and  uploaded  in B2C category   in GSTR 1 ,So even if supplier mentioned  your GSTN  number ,on   Invoice now  ,he has to  amend  form B2C toB2B on GSTN  portal  but  if he is monthly filler of GSTR 1  then it is  not possible  now because  amendments for F.Y 2018-19  has been looked on GSTN portal  from 11/10/2019  for monthly fillers and your Invoice dt 4/2/2019 pertains to F.Y 2018-19  , if  your supplier is quarterly filler then possible up to 31/10/2019. 

Thank u so much sir.. for all advisors

Yes, i agree with Mr. Prasad. However, if your supplier fails to do so. Send them a debit note including 24% interest from the date of availing ITC to the date of payment by you.  Also, from october onwards a person shall not avail more then 20% ITC if not reflecting in GSTR 2A.  please see below:

Input Tax credit, not more than 20%

Sub-rule (4) has been inserted under rule 36, which put conditions to avail input tax credit. The new rule says, an input tax credit availed by the taxpayer on the invoice and debit notes shall not exceed more than 20%, then that of appearing in GSTR 2A return.

In other words, the recipient of goods or services can avail only 20% Input tax credit on inward supplies if they are not appearing in GSTR 2A.

For eg. The receiver has Input tax credit invoices amounting to Rs. 5 lakh. However, the supplier has uploaded invoices of only worth Rs. 3 lakh. Therefore, in this case, the recipient can avail input tax credit of Rs. 3.60 lakh only, although he as invoices of Rs. 5Lakh.


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