GST – Started By: – SAFETAB LIFESCIENCE – Dated:- 4-3-2019 Last Replied Date:- 6-3-2019 – 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
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B for the month of September, 2018 is unfounded as the same exercise can be done thereafter also. As per Section 155 of CGST Act, 2017 the burden of proof is cast upon the person who claims ITC. As per Section 43 A (6) of CGST ACT both are jointly and severally liable to pay or to pay ITC. The supplier is also statutorily bound to file returns under Section 39 wherein he is to mention details 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
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essment basis, the condition prescribed in the section 16(1) should be complied with : -GST should be paid by supplier – In this provisions, all output invoices must upload on Portal so as to correctly estimate the GST liability and paid taxes. -GST return should be filed by supplier – As per this provision, return should be filed for the taxes paid. The press note dated 18.10.2018 was issued to clarify the aspect that in trade it was being communicated that ITC if not reconciled with 2A and 3B, one cannot take ITC. The CBIC released the press note to clarify that even if reco not done, claim will not impact. you may claim itc subject to condition of section 16 which now prevails and exists. Even some of the trade has been issued notice tha
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