Precautions for ITC availed in Books of Accounts and not reflecting in GSTR-2A


Precautions for ITC availed in Books of Accounts and not reflecting in GSTR-2A

There are issues related to ITC claims under GST as credits to off-set output GST liability for outward taxable supply under GST, like supplier has not disclosed Tax invoice details in his GSTR-1  filed or shown wrong details, hence not reflected in GSTR 2A which is auto populated in GSTN. Department has issued notice in GST ASMT 10(Form) for scrutiny of such returns in 3B where difference is more than 10 lakh in 2018-19 and more than 2 lakh in 2019-20 on sample basis.

 Questions in the mind of recipient who claimed ITC.                                               

What to do?

  1. Send email regarding this to suppliers with list of transactions not shown by him in GSTR1. Request him to show immediately in latest GSTR-1 till not filed.
  2. Check whether he has filed GSTR-3B for such month of transactions. Request him to file as per requirements.
  3. Visit MAHAGST site, search taxpayer details.You will get State GST nodal officer of supplier with contact details, name, email ID. Send copies of above and email to him. Request him to do the duty of Government  servant for Exchequer.
  4. Report all these to GST authority who issued to ASMT 10. Request him to follow jurisprudence of Law and Quasi-Judiciary Authority to follow recovery of GST if not received in treasury.
  5. If all above efforts does not yield your legal rights follow Supervisory officers of officer who issued you ASMT 10 and nodal officer of your defaulter suppliers.
  6. If you don’t want to do anything and wait for rain to satisfy thirst, then pay the difference.

Precaution for current ITC availment

  1. Download GSTR-2A every month.
  2. Match ITC reflected in GSTR-2A with ITC availed in Books of accounts.
  3. If ITC is not reflected in GSTR 2A which is availed in books of accounts follow above procedure mention in point no. 1 to 4.
  4. If ITC reflected in GSTR 2A and not recorded in books of accounts, verify whether the particular transaction is correct?, whether ITC is eligible?. If yes then correct the entries and avail the ITC in books of accounts and GSTR -3B return. If it is  blocked credit/Ineligible ITC then do not avail.
  5. If the particular transaction is not related to us then ignore the ITC. Do not avail any ITC which is reflected in 2A and not concern with us.

Dec 13, 2019 - Blog - Team SSB

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