Non appearance of supplier invoice of 1 supplier in July GSTR2A return

[Ashish Gupta]

For July 2017 Invoices of 1 supplier are not appearing in GSTR 2A. The supplier had filed his GSTR1 late somewhere in November. We had already shown his invoices in GSTR 2 under missing invoices before then. I think it is a systems related issue. I have logged into his online GST account and have seen that he has uploaded the invoices in his GSTR1.

What documents or confirmations do I need to take or correspondence to be done to show to GST audit in future? I already have his confirmation and GST tax paid challans.

[Alkesh Jani]

Sir,

There are four major conditions to avail ITC

1. You should be in possession of Invoice or debit note or any other documents stipulated
2. You have received goods and /or services
3. Supplier has paid the tax to account of Government
4. You have filed the returns.

In view of the above, you are to collect his GSTR-3B, evidencing the payment of Tax. Rest all documentary evidence like returned filed, invoices, Challans, are already with you. I don't find any problem in audit in this regards. Alternate views are solicited.

Thanks

[KASTURI SETHI]

Dear Querist,

Sh.Alkesh Jani Ji is 100 % correct. I fully agree with him.

[ANITA BHADRA]

Supplier's confirmation and paid challans are good enough for GST Audit in future.

[YAGAY and SUN]

You need to get it corrected within 60 days if there is any mismatch in the returns .

[DR.MARIAPPAN GOVINDARAJAN]

I endorse the views of Yagay

[Ganeshan Kalyani]

At the time of receipt of material you would have entered the details in the inward register and then in Goods receipt register. Also you would have received physical copy of the invoice. All these will be a supporting to substantiate your claim.

AI Summary

Input tax credit eligibility-retain supplier confirmation, paid challans and GSTR-3B when invoice missing in GSTR 2A.
For claiming Input Tax Credit when a supplier's invoices do not appear in GSTR 2A, ensure you possess the invoice or stipulated document, have received the goods or services, and can evidence that the supplier paid tax and filed returns. Preserve supplier confirmation, paid challans and the supplier's GSTR 3B evidencing tax payment, together with inward register and goods receipt records; correct any return mismatches within the reconciliation window.