Refund under inverted duty structure

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630 Points Posted on 31 August 2020
A taxpayer has applied refund under inverted duty structure for the period 2018-19.However one invoice DTD.4.1.19 is not reflecting in GSTR2A,as the supplier has reported the said invoice in GSTR of May,19.As the said invoice is not populating in GSTR2A during 2018-19, can the said ITC be available to the taxpayer during calculation of refund under inverted tax structure?
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On 31 August 2020 at 12:25 Report
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A taxpayer is seeking a refund under the inverted duty structure but faces an issue where a crucial invoice from 2018-19 isn't appearing in their GSTR2A. The supplier reported this invoice in May 2019, after the refund period. The discussion explores whether this late-reported invoice can still be considered for the refund, referencing relevant circulars and the importance of invoice appearance in GSTR2A for refund eligibility.

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Student CA Final
63 Points Posted on 31 August 2020
If suppliers update with same date then you can claim it.
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On 31 August 2020 at 14:17
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630 Points Posted on 31 August 2020
Supplier has reported that invoice in the next month of GSTR1 for May,19
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On 31 August 2020 at 14:33
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Student CA Final
63 Points Posted on 31 August 2020
If it is upload with date 4.1.19 in any month you can get refund related of that invoice
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On 31 August 2020 at 14:37
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630 Points Posted on 31 August 2020

As per circular no.135 DTD.31.3.20 those invoices which are showingin GSTR2A for the period of claiming refund shall be allowed.If the invoice of 18-19 appearing in GSTR2A of FY 19-20,how that to be taken into account? Then in every case we have to check in which month that particular invoice is appearing?

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On 31 August 2020 at 18:16

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