Please kindly confirm one point when a on 28/02/2018 bill issued by a vendor for purchase and when we make the entry in our purchase day book on 03/03/2018, which date will be considered for purchase of input in filing gtsr-2A. If Gst Filing is done on a monthly basis.....
19 March 2018
But the point is as we know gstr2a is a auto populated form and we have to match gstr2 according. Well keeping in view to such procedure there will be a complete mismatch on such report then how it is possible to take it itc in March as it is subject to reconciliation of accounts.
Please make the concept clear are u defining the concept of complete purchase on physical receipt of goods & services.
19 March 2018
Yes.... I agreed to Mr Udaya Chandran...
As per Your GSTR 2A you can hold the invoice on February and You can avail the ITC on March...
ITC available on or after Received goods only. We can't avail invoice date without receiving materials...
In case You are received the material on February and You ll be booked in February then You can avail the ITC benefits of February...
20 March 2018
While filing the GSTR 2, the invoices from the supplier are auto populated. The supplier will upload the invoice in the month of Feb, the same is made available for you in your GSTR 2. You can choose to accept, modify, reject or keep pending a particular invoice. If you received the supply in the same month, you can accept. If you have any modifications, you can choose modify. You have not received any of such supply, you can reject. You have received the supply in the next month, you can choose - keep pending to carry forward the ITC for the next month.
CAclubindia
