How to lock / freeze invoices uploaded

[Gayathri K]

After uploading of invoices by supplier (seller in his GSTR-1 return), details are reported in recipient's GSTR-2A. How to lock / freeze the invoices to ensure supplier is not making any changes and recipients can take ITC on the taxes paid. Please guide.

[CASeetharaman KC]

As far as my knowledge goes there is no mechanism provided in the GSTN system by which a buyer can lock the invoices uploaded by the seller. In any case the mechanism of taking input credit is based on the tax invoice provided by the seller and hence this sort of facility may not be required. The only thing which could probably be done is that you could download GSTR-2A and mark the date on which it was downloaded to compare the input credits which have been taken. This is probably the reason why the last date for taking input credits for a financial year has been fixed as 30th September of the subsequent financial year, so that all adjustments and corrections can be made by the Supplier by this time

[DR.MARIAPPAN GOVINDARAJAN]

You cannot lock or freeze the invoices. No change can be made once entry is made in the portal.

[KASTURI SETHI]

I concur with the views of both experts.

[Ganeshan Kalyani]

The input tax credit availment is totally on provisional basis as of now. Thus the locking of invoice uploaded by a supplier by the recipient is not yet made operationalise by the department.

AI Summary

Invoice locking unavailable under current GST system, leaving input tax credit provisional and subject to supplier updates. No mechanism exists in the GST system for a buyer to lock or freeze invoices uploaded by suppliers; supplier uploads to GSTR-1 populate recipients' GSTR-2A but can be amended, leaving input tax credit availment provisional and requiring recipients to reconcile downloaded GSTR-2A records until supplier entries are finalised.