If supplier bill raised in November but goods received December and books of entry taken December now gstr1 supplier show in November but We input taken in December now problem is gstr 2a reflect input November we taken for that amount December in gstr3b. Now gst mismatch and portel sent notification or advisor email.
How can solve this problem?
Hello, That;s not a problem. As per CGST section 16(4), you can avail the input tax credit of November 2019 invoice, till you file September 2020 return (as per section 39). GSTR 2A is only confirms you that the supplier has uploaded his invoice.
Thus, it becomes easy for you to explain the tax officials that you have not availed wrong ITC. even though high court has said ITC can not be denied if the supplier does not upload his invoices. So i think you can easily explain this.
Further, the cbic has also informed in past that the taxpayer needs to show the input tax credit avail as per the books and not as per the GSTR 2 list. The system may capture in GSTR 9. However, one can show the actual ITC availed in his books.
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