05 January 2021
A gst registered regular scheme dealer purchases of goods invoices one dealer not uploaded show in gst 2a. Question: Dealer not uploaded invoices report to another dealer used new function facilitie communication taxpayer options allowed in gst act.
07 July 2024
If a GST registered regular scheme dealer has purchased goods and the invoices from their suppliers are not uploaded or reflected in their GSTR-2A (auto-populated from suppliers' GSTR-1), they can take the following steps to address this issue:
1. **Communication with Supplier**: - The dealer should first communicate with the supplier who has not uploaded the invoices. They can request the supplier to correct and upload the invoices in their GSTR-1.
2. **Rectification by Supplier**: - According to GST rules, the supplier is primarily responsible for uploading invoices correctly in their GSTR-1, which reflects in the recipient’s GSTR-2A. - If the supplier fails to upload the invoices, the recipient dealer should inform and request them to rectify the omission promptly.
3. **Use of Communication Taxpayer Options**: - The GST portal provides a functionality where the recipient can communicate with the supplier regarding issues related to invoices not uploaded or any discrepancies. - The recipient can log in to their GST portal account, go to the "Communication Between Taxpayers" section, and select the appropriate option to send a communication to the supplier. This feature allows them to inform the supplier about the missing invoices and request action.
4. **Documentation and Follow-Up**: - It is important for the dealer to maintain records of all communications made with the supplier regarding the issue. - Follow-up with the supplier to ensure timely rectification and upload of the invoices.
**Claiming ITC Provisionally**: - If the invoices are not uploaded by the supplier and do not appear in the GSTR-2A, the recipient dealer can still claim Input Tax Credit (ITC) provisionally, subject to conditions under Section 16 of the CGST Act, 2017. - They must have possession of the tax invoice and satisfy other conditions to claim ITC.
**Rectification and Compliance**: - Once the supplier uploads the invoices, they will reflect in the recipient’s GSTR-2A. - The recipient can then reconcile their ITC claimed with the updated GSTR-2A and ensure compliance with GST rules.
In summary, if invoices are not uploaded by the supplier and do not appear in GSTR-2A, the recipient dealer should use the communication options available on the GST portal to inform and request the supplier to rectify the issue. It's crucial to maintain proper documentation and follow up until the invoices are correctly reflected in the GSTR-2A for accurate ITC claims and compliance.
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