TaxTMI 
TaxTMI 
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
13 Feb 2019 
4 Replies 
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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. (AI Summary)
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. (AI Summary)