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ITC and 2A

SUMIT KARESIA (155 Points)

04 August 2018

is it OK if itc taken with proper bill but other party bill not shown in 2A?

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3 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14546 Points)
Replied 04 August 2018

Supplier must upload the bill in GSTR1 to verify you in 2A and pay the tax collected form you to GOVT to avail ITC . This as per section 16 of the cgst act 2017

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Vinod Babu (24191 Points)
Replied 05 August 2018

If your invoice is not reflected in 2A, then you cant claim input tax.
If ITC is already taken, then you have to reverse it.

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RAJA P M ("Do the Right Thing...!!!") (127921 Points)
Replied 05 August 2018

You can't claim if Supplier not filed his GSTR 1 return...
You ll call and say to file his return with Your invoice details or Debit the value of Tax and Interest in his bills