GSTR-1 filed with all invoices for January, GST paid but GSTR-3B nil return filed

Page no : 2

CA Akshay Hiregange (Partner - Audit & Assistance)   (4515 Points)
Replied 01 March 2020

As it is already reflected in the previous GSTR 2A credit cannot be denied. Although if and when notice comes the facts of the case needs to be substantiated. (Show 2 months ITC reconciliation - books vs GSTR 2A).

As GSTR 2A is a dynamic return this issue arises. In the new returns ANX2 all details uploaded for the month after 10th will appear in the next month return so ITC for a period will be clear.

Alternatively you can write to the department that such credits are being claimed as all conditions are being satisfied and request a response if any discrepancies are there. 

1 Like

CA Surya Sekar (CFO ) (1347 Points)
Replied 01 March 2020

Hello Eswar,

Your query is very practical.

There are practical issues which will be resolved from April 

 

 


Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

But atleast they should consider small tax payers.

If ITC is not available as per invoice then it will be double payment

CA Akshay Hiregange (Partner - Audit & Assistance)   (4515 Points)
Replied 01 March 2020

Dear eswar my answer is more practical more the present scenario considering practical difficulty. Hope it helps


CA Surya Sekar (CFO ) (1347 Points)
Replied 01 March 2020

It's not double payment.You can adjust the ITC once it appears in 2A.

Pay through cash ledger now and adjust through credit ledger later



Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

Why should I pay when I have ITC and govt it self given option to file quarterly ,then they should look at it

CA Surya Sekar (CFO ) (1347 Points)
Replied 01 March 2020

You should pay as per GST provisions

Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

Why the govt has given quarterly option??

If they were changing ITC ,they should have amended this also


Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

Let we suffer few more weeks or months.

There are many practical issues in GST


Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

How long we need to wait??



Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

As per previous reply,Again new return s from April .GSTR-3B And GSTR-1??

Another new hurdle for small tax payers...


Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

https://www.caclubindia.com/forum/gstr-1-filed-with-all-invoices-for-january-gst-paid-but-gstr-3b-nil-return-filed-543582.asp


CA Surya Sekar (CFO ) (1347 Points)
Replied 01 March 2020

GSTR-1 filed with all invoices for January, GST paid but GSTR-3B nil return filed

Read more at: https://www.caclubindia.com/forum/gstr-1-filed-with-all-invoices-for-january-gst-paid-but-gstr-3b-nil-return-filed-543582.asp?offset=3

 

 

Hope this was the question.

 

To avoid practical problems on last day, you must start uploading well in advance


CA Akshay Hiregange (Partner - Audit & Assistance)   (4515 Points)
Replied 01 March 2020

For quarterly returns the invoices cannot be uploaded on monthly basis, only in the last quarter

 It is an inherent Gap in the law which has not been addressed. What is not possible cannot be expected to be followed. 



Eswar Reddy S (CFO- at NHTF) (58270 Points)
Replied 01 March 2020

We will make it possible from seller side.We will request the Service provider to file GSTR-1 on monthly.

So that what is impossible from GST dept can be possible from our seller


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