2A Vs 3B mismatch
This query is : Resolved
10 September 2021
Assessing officer issued notice Invoice not showing in GSTR2A and ITC claimed in GSTR3B.
But I have physical bill which goods has been received.
Can I reply with physical bill ?
But I have physical bill which goods has been received.
Can I reply with physical bill ?
10 September 2021
As of now, in order to avail ITC, as per section 16(2):
1) tax invoice is required
2) goods/services should have been received
3) the supplier should have paid tax
4) the recipient should be regular in filing returns.
Thus, as per CGST Act, no where GSTR2A/2B is mandatory.
If the above 4 conditions are satisfied, ITC can be availed as per law (though portal restricts us).
You may explain the above legal requirement to the proper officer and provide docs in support of your claim. As I understand, it is worth to do this only if the value of ITC in question is significant.
1) tax invoice is required
2) goods/services should have been received
3) the supplier should have paid tax
4) the recipient should be regular in filing returns.
Thus, as per CGST Act, no where GSTR2A/2B is mandatory.
If the above 4 conditions are satisfied, ITC can be availed as per law (though portal restricts us).
You may explain the above legal requirement to the proper officer and provide docs in support of your claim. As I understand, it is worth to do this only if the value of ITC in question is significant.
11 September 2021
Also, you can justify this with the communications made with the suppliers first, if any. Then, you can also ask for details what are the steps that the department has taken to recover the dues from the defaulting supplier.
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