Input tax credit availed === but not appear in gstr-2a

832 views 2 replies

sujit naha

accountant

355 Points Posted on 10 March 2019

In Financial Year -- 2017 -2018

1) Took Input Tax Credit of Rs. 50000/- ( which materials actual received)

2) But Our Supplier Uploaded said Input Invoice with Wrong GSTIN Code in his GSTR-1

3) Due to above said Input Invoice Not Appeared in our GSTR-2A

4) Due Non Availability of GSTR-2 and Overlook in GSTR-2A , We unable to Rectify within 2017 - 2018

5) Now our Supplier Rectified the same on Feb ' 2019 i.e. 2018 -2019 and its appear in our GSTR-2A for Feb'2019

Question : How to comply Availed ITC of Rs, 50000/- for Annual Return of 2017 - 2018

Replies (2)

pritesh

CA Final student

7106 Points Posted on 10 March 2019

Tell your supplier to amend that bill

Pankaj Rawat

GST Practitioner

55067 Points Posted on 10 March 2019

As of Today the 2A is being Updated till 20/2/19 , in Annual return Form, hence if your supplier has amended the same before it , it will be get reflected in annual return Under 2A, & can be reconciled.

So it's better to file the Annual Return only After March 19, because the last date to amend any invoices pertaining to previous is FY is 31/3/2019, (Order 2/2019) & Many supplier might file any amendments in regard to previous FY by March 19. , Hence the Actual Fiqures reflected in 2A in Annual Return will Updated only after March 19.

So better to file Annual Return only After March 19