Dear Sir,
We have made purchases from other State in the FY21-22. That party filed GSTR-1 returns lately after 1 month. But we have taken IGST input in the same month.
In that late return he filed CGST+SGST instead of IGST(showing in GSTR 1). But In GSTR 2A, we didn't get input. We asked him many times to kindly rectify the invoices. That the party paid the taxes as CGST+ SGST. He didn't respond till now. What will we do?
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GSTR-1 returns
Replies (4)
Quick Summary
You can not claim input tax
Certain conditions has to be fulfilled
To fulfill the requirements of a certain set of circumstances, it is essential to run 3
When a supplier files GSTR-1 returns late and incorrectly shows CGST+SGST instead of IGST (as reflected in GSTR 1), it can lead to discrepancies in GSTR 2A. Here are some steps you can take to address this situation:
Communication with Supplier:
Continue reaching out to the supplier and request them to rectify the invoices. Document all communication attempts.
Explain the issue clearly, emphasizing that the party paid taxes as CGST+SGST, but you need the correct IGST input.
Rectification of Invoices:
If the supplier responds, ask them to revise the invoices in their GSTR-1 to reflect the correct IGST.
The supplier should file an amendment to correct the error. They can do this by filing a revised GSTR-1 for the relevant tax period.
Claiming Correct Input Tax Credit (ITC):
Since the incorrect ITC is not reflecting in GSTR-2A, you can’t claim it directly.
Adjust the ITC in subsequent months’ GSTR-3B returns. If the adjustment isn’t feasible, you can claim a refund.
Legal Options:
If the supplier doesn’t cooperate, consider legal options such as sending a legal notice or seeking professional advice.
Consult a tax expert or a legal professional to explore further actions based on your specific situation.
Remember that timely communication and persistence are crucial. Keep records of all interactions with the supplier for future reference.
Communication with Supplier:
Continue reaching out to the supplier and request them to rectify the invoices. Document all communication attempts.
Explain the issue clearly, emphasizing that the party paid taxes as CGST+SGST, but you need the correct IGST input.
Rectification of Invoices:
If the supplier responds, ask them to revise the invoices in their GSTR-1 to reflect the correct IGST.
The supplier should file an amendment to correct the error. They can do this by filing a revised GSTR-1 for the relevant tax period.
Claiming Correct Input Tax Credit (ITC):
Since the incorrect ITC is not reflecting in GSTR-2A, you can’t claim it directly.
Adjust the ITC in subsequent months’ GSTR-3B returns. If the adjustment isn’t feasible, you can claim a refund.
Legal Options:
If the supplier doesn’t cooperate, consider legal options such as sending a legal notice or seeking professional advice.
Consult a tax expert or a legal professional to explore further actions based on your specific situation.
Remember that timely communication and persistence are crucial. Keep records of all interactions with the supplier for future reference.
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