ITC ELEGIBILITY ONLY IF AVAILABLE GSTR-2A
Query (Issue) Started By: – SAFETAB LIFESCIENCE Dated:- 4-3-2019 Last Reply Date:- 14-6-2019 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
We have received a letter from GST range seeking clariification for the variation between our GSTR-3B and GSTR-2A. Some of the suppliers have not uploaded their bills and every one aware that this difference is due to suppliers non uploading only. But we have pucca GST paid bills.
At this stage, we want to know whether we are eligible to take ITC only if it is displayed in 2A compulsorily and is it mandatory. What we can do if our party is not uploading their bills. Is there any rules or notification are there stating only and only we can take ITC if available in GSTR-2A only.
Reply By KASTURI SETHI:
The Reply:
Uploading invoices by the supplier is not the basic condition. It is not mandatory. Section 16 of CGST Act does not talk of such condition. Also read the following:
C.
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of all invoices.
Reply By Ganeshan Kalyani:
The Reply:
The input tax credit taken by the buyer is on self assessment basis. There is no compulsion as of now to match the invoice appearing in GSTR-2A with the details uploaded by the supplier in his GSTR-1. However, as rightly said by Sri Kasturi Sir, the onus of claiming the credit is upon the buyer. Also, both buyer and supplier is jointly and severely responsible for the input tax credit in the sense that if GST is paid by the supplier and the details are uploaded in GST portal the credit becomes eligible to the buyer. The new return format is going to come from 01.04.2019 wherein the credit would be autopopulted in the return which is based on the invoice uploaded by the supplier. After trail month it will be made compulsory that only such credit which is populating in the return would be eligible for the buyer to claim.However, presently there is no such restriction of the buyer to claim credit only if it is appearing in his GSTR-
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ist, I stick to my views.
Reply By Shyam Kedia:
The Reply:
Dear Kasturi sir,
Are you sure that if credits are not available in 2A but the recipient has invoice with him and has a proof that he has paid the considerations along with tax amount to the supplier, then the recipient can claim credit based in the invoice he is having? i ask it more firmly we need to file gst annual returns now before june and this plays a mojor role.
Also will the department be satisfied if the recipient furnishes all invoices with proof of payment to supplier in case any credit is not available in 2A?
Your reply will be appreciated.
Thanks in advance.
Reply By KASTURI SETHI:
The Reply:
It is not in dispute that all the invoices are to be uploaded by the supplier in GSTR-1 on the basis of which ITC is reflected in GSTR-2A. You are to pursue your supplier to upload the invoices. The Common Portal System will allow ITC whichever is reflected in GSTR-2A.If the supplier does not upload the invoices
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