Dear Sir/Madam,
One of our client is an Airtel Distributor who purchase Recharge from Airtel and sells to retailers.
Airtel being a company with turnover more than 500 crores, E-Invoice was
applicable to them from 01.10.2020.
This client GST Registration was cancelled in Jan'21 due to non filing of GST Returns.
The client restored his GST No. in Jun'21, however it is observed that invoices from Vendor during Jan'21 to May'21 is not uploaded by vendor.
When we contacted with Airtel, we are informed that since GSTN was not active during the period, the invoices were shown under B2C and no change can be done.
Now the client will not be able to take any credit, as the invoices were not available in GSTR-2B
Kindly guide if anything can be done to avail the input credit.
CAclubindia
