MISSING INVOICES
This query is : Resolved
29 December 2019
DEAR SIR,
SOME INVOICES ARE MISSING FOR THE MONTH OF NOVEMBER 2019 AND NOT DISPLAYED IN GSTR 2. I HAVE FILED 3B RETURN IN THE MONTH OF NOV 2019 WITH IN THE INVOICES DISPLAYED IN THE GSTR 2. SO MY QUESTION IS NOW LATEST AMENDMENT OF 10% OF ITC CLAIM ON PURCHASES BILLS UPLOADED IN GSTR 2A HOW TO CLAIM ITC ON MISSING INVOICES AND I HAVE FILED NOVEMBER MONTH OF 3B RETURN WHAT IS EARLIER RULES ON ITC CLAIMING.
PLEASE SUGGEST ME
REGARDS
SOME INVOICES ARE MISSING FOR THE MONTH OF NOVEMBER 2019 AND NOT DISPLAYED IN GSTR 2. I HAVE FILED 3B RETURN IN THE MONTH OF NOV 2019 WITH IN THE INVOICES DISPLAYED IN THE GSTR 2. SO MY QUESTION IS NOW LATEST AMENDMENT OF 10% OF ITC CLAIM ON PURCHASES BILLS UPLOADED IN GSTR 2A HOW TO CLAIM ITC ON MISSING INVOICES AND I HAVE FILED NOVEMBER MONTH OF 3B RETURN WHAT IS EARLIER RULES ON ITC CLAIMING.
PLEASE SUGGEST ME
REGARDS
29 December 2019
Latest 10% amendment is effective w.e.f 01 Jan 2020
Earlier Rule of ITC was - Avail 120% of eligible credit appearing in GSTR 2A .
you can avail 100% of invoices in GSTR 2A plus 20% of invoices reflecting in GSTR 2A .as provisional credit against invoices missing . As and when , missing invoices will reflect in GSTR 2A , you can availed balance credit against those invoices.
Earlier Rule of ITC was - Avail 120% of eligible credit appearing in GSTR 2A .
you can avail 100% of invoices in GSTR 2A plus 20% of invoices reflecting in GSTR 2A .as provisional credit against invoices missing . As and when , missing invoices will reflect in GSTR 2A , you can availed balance credit against those invoices.
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30 December 2019
THANK YOU MADAM FOR YOUR REPLIES,
MADAM YOU HAVE CLEARED ME SOME DOUBTS BUT MADAM I HAVE CLAIMED ONLY ITC OF WHAT DISPLAYING IN GSTR 2A MEANS CGST- 68945 SGST-68945, AND IGST-50135. AS PER INVOICE UPLOADED. BUT I HAVE NOT CLAIMED PROVISIONAL CREDIT OF 20% OF INVOICES REFLECTING IN GSTR 2A. CAN I CLAIM THE PROVISIONAL CREDIT OF ITC OF NOVEMBER IN THE MONTH OF DECEMBER 3B RETURN. PROVISIONAL CREDIT MEANS HOW TO DISTRIBUTE PROVISIONAL CREDIT OF 20% TO CGST AND SGST AND IGST. ABOVE MENTIONED ITC IS TOTAL INVOICES UPLOADED AND REFLECTED IN GSTR 2A.
AGAIN HOW TO CALCULATE PROVISIONAL CREDIT OF 20% AND I AM NOT AVAILED PROVISIONAL CREDIT OF ITC IN THE MONTH OF NOVEMBER.
PLEASE CLARIFY ME MADAM
REGARDS
MADAM YOU HAVE CLEARED ME SOME DOUBTS BUT MADAM I HAVE CLAIMED ONLY ITC OF WHAT DISPLAYING IN GSTR 2A MEANS CGST- 68945 SGST-68945, AND IGST-50135. AS PER INVOICE UPLOADED. BUT I HAVE NOT CLAIMED PROVISIONAL CREDIT OF 20% OF INVOICES REFLECTING IN GSTR 2A. CAN I CLAIM THE PROVISIONAL CREDIT OF ITC OF NOVEMBER IN THE MONTH OF DECEMBER 3B RETURN. PROVISIONAL CREDIT MEANS HOW TO DISTRIBUTE PROVISIONAL CREDIT OF 20% TO CGST AND SGST AND IGST. ABOVE MENTIONED ITC IS TOTAL INVOICES UPLOADED AND REFLECTED IN GSTR 2A.
AGAIN HOW TO CALCULATE PROVISIONAL CREDIT OF 20% AND I AM NOT AVAILED PROVISIONAL CREDIT OF ITC IN THE MONTH OF NOVEMBER.
PLEASE CLARIFY ME MADAM
REGARDS
30 December 2019
You can claim 20 % of eligible credit appearing in GSTR 2A as provisional credit .
Before taking provisional ITC , reconcile your purchase register with GSTR 2A . You will come to know which are the invoices not uploaded by your supplier in GSTR 2A .
With your purchase register , you will come to know , whether eligible credits not uploaded by the supplier are CGST/ SGST or IGST
Before taking provisional ITC , reconcile your purchase register with GSTR 2A . You will come to know which are the invoices not uploaded by your supplier in GSTR 2A .
With your purchase register , you will come to know , whether eligible credits not uploaded by the supplier are CGST/ SGST or IGST
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30 December 2019
THANK YOU MADAM,
MY DOUBTS ALMOST CLEARED MADAM I HAVE RECONCILED MY PURCHASE REGISTER AND GSTR 2A I HAVE CLAIMED ITC REFLECTING IN GSTR 2A ONLY MISSING INVOICES NOVEMBER MONTH TO BE UPLOADED ITC OF MISSING INVOICES CGST- 31937 AND SGST-31937. HOW TO CLAIM THIS ITC OF MISSED BILLS TO BE CLAIMED IN THE MONTH OF DECEMBER HOW TO CALCULATE MISSING ITC OF PREVIOUS MONTH
REGARDS
MY DOUBTS ALMOST CLEARED MADAM I HAVE RECONCILED MY PURCHASE REGISTER AND GSTR 2A I HAVE CLAIMED ITC REFLECTING IN GSTR 2A ONLY MISSING INVOICES NOVEMBER MONTH TO BE UPLOADED ITC OF MISSING INVOICES CGST- 31937 AND SGST-31937. HOW TO CLAIM THIS ITC OF MISSED BILLS TO BE CLAIMED IN THE MONTH OF DECEMBER HOW TO CALCULATE MISSING ITC OF PREVIOUS MONTH
REGARDS
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