Save Rs 588 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

Wrong gst return filed by supplier

533 views

Save Share

Join Us Follow Us Add as Source

Rajiv

Accountant

142 Points Posted on 03 February 2020

Dear Team,

We purchased material from a supplier whose is inter state supplier and they have charged IGST against that supply but while filing gstr-1 return, they have filed return with CGST & SGST instead of IGST.

Please advise how we can take ITC of that tax.

Replies (8)

Quick Summary

A supplier incorrectly filed CGST and SGST instead of IGST on an inter-state supply. The discussion explores how the buyer can still claim Input Tax Credit (ITC) based on the tax invoice, even if the GSTR-2A reflects the incorrect tax heads. While amendment by the supplier is recommended, advice suggests ITC can be claimed as per the invoice received, especially since GSTR-2A reconciliation for ITC claims was implemented later.

sujith kumar dasa

banglore

988 Points Posted on 03 February 2020

Please ask the supplier to rectify the error in next month GSTR-1.

RAJA P M

"Do the Right Thing...!!!"

77792 Points Posted on 03 February 2020

How we can take ITC of that tax...?

You will claim ITC based on Invoice...
But, Say to the supplier for correctly filing the invoice with IGST...

Pankaj Rawat

GST Practitioner

29904 Points Posted on 03 February 2020

Yes you can claim ITC on the basis of Invoice & Even if it is reflected in 2A under CGST/SGST you can claim ITC , as it's being computed on consolidated basis. But It's strongly recommended that get it amended by your supplier under IGST

Rajiv

Accountant

142 Points Posted on 04 February 2020

Hi Everyone,

This invoice pertains to FY 2017-18 whose annual return is due and supplier have no option to amend it.

In that case can we take ITC claim because it is showing as CGST & SGST in our GSTR-2A instead of IGST.

RAJA P M

"Do the Right Thing...!!!"

77792 Points Posted on 04 February 2020

Originally posted by : Rajiv
	Hi Everyone, This invoice pertains to FY 2017-18 whose annual return is due and supplier have no option to amend it. In that case can we take ITC claim because it is showing as CGST & SGST in our GSTR-2A instead of IGST.