N.V. Siva Ram Prasad (Accounts & Audit Assistant) (261 Points)
09 June 2020Hi Sir,
One of my Client failed to Upload B2B Invoices for the Financial year 2017-18 in GSTR-1. On Filing of GSTR-9, the receiver compained that Some Invoices are missing in there GSTR-2A for the respcetive Financial Year.
Please Guide me in this matter to resolve the problem ASAP
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 10 June 2020
N.V. Siva Ram Prasad
(Accounts & Audit Assistant)
(261 Points)
Replied 10 June 2020
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 11 June 2020
DEAR N.V.SHIVA RAM PRASAD
WHAT CLARIFICATION YOU REQUIRED
Hemal Makwana
(Designation)
(771 Points)
Replied 12 June 2020
GSTR-2A was merely a functionality tool as to whether supplied has filed his return. However, recipient nowhere was restricted to avail the ITC if supplier fails to file GSTR-1. So far as availment is concerned, conditions of Section 16 read with Section 17(5) has to be analysed. There is Press release issued by Govt. of India to this effect. Various writs have been filed, outcome of which is still pending.
Recipient can avail ITC on the basis of tax invoice and on fulfillment of other conditions.
Further, mandatory review of GSTR-2A is necessary only w.e.f 9 October 2019.
N.V. Siva Ram Prasad
(Accounts & Audit Assistant)
(261 Points)
Replied 26 June 2020
Sir i need a clarification that if invoices were not uploaded in GSTR-1 but the corresponding Tax was paid in the Respective GSTR-3B's. for FY 17-18 & 18-19. what is the procedure to rectify the errors sir.
i also heard that FY 18-19 GSTR-1 can be amended from 01.07.2020. is that true sir..please clarify this to me sir. my client got his fund blocked by the party for not uploading invoices sir
please help me asap sir
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