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.
How to lock / freeze invoices uploaded
Gayathri K
GST System Doesn't Allow Invoice Locking; ITC Claims Remain Provisional Until September 30 of Next Financial Year. A user inquired about locking or freezing invoices uploaded by suppliers in the GST system to prevent changes and ensure recipients can claim Input Tax Credit (ITC). Experts responded that the current GSTN system does not allow buyers to lock invoices. Input credit is based on the seller's tax invoice, and the system allows for adjustments until September 30 of the following financial year. The consensus is that while invoices cannot be locked, ITC claims are provisional, and the system does not yet support such a feature. (AI Summary)