Are you confused when will your 2A receive input from your supplier? What happens if the supplier files late return or if he files his return on time but misses your invoice?
Keep reading to know more.
Form GSTR 2A is a purchase-related dynamic tax return that is automatically generated for each business by the GST portal.
Still confused ?? Let us understand with the help of an example.
1. When supplier files his return late:
M/s Umang J & Associates raises a bill to M/s Asif Traders on 31-01-2018 and misses to file the return for January month within due time. Later, the return is filed on 30-04-2018 for the month of January 18.
In the above the Example, even though GSRT-1 of January filed in month of April, the ITC will be reflected in GSTR-2A of January month of M/s Asif Traders.
2. When Supplier misses to upload the Invoice in the monthly return and uploads the same in the upcoming months return.
M/s Umang J & Associates raises a bill to M/s Asif Traders on 31-01-2018 and files its return on 11-02-2018 but misses to upload the invoice of M/s Asif Traders on the very month. Later M/s Umang J & Associates uploads the invoice in GSTR-1 of Mar 18 month i.e on 11-04-2018.
In the above example M/s Umang J & Associates uploads the invoice of January’18 in the month of March 18, here the ITC will be reflected in GSTR-2A of March month of M/s Asif Traders.
Summarising above, the inputs will be populated in the 2A of the month in which return is filed, this doesn’t have relation of date of filing of return or date of invoice.
We hope the above blog was helpful in enhancing your knowledge on the matter. In case of any queries feel free to get in touch with our team of experts.
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Regards
Asif Hussain
+ 91 96323-32850
umang@caumang.com
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