TaxTMI 
TaxTMI 
Please clarify, whether it is mandatory that what ever input claimed based on invoice, it should appear in GSTR2A. In case input claimed not appearing in GSTR2A to be reversed ?
inputcredit claim
22 May 2019 
4 Replies 
2715 Views Asked by
Input tax credit availability may depend on supplier payment and portal reconciliation, affecting claimability under self-assessment rules.
Availability of Input Tax Credit is contested where claimed invoices do not appear in FORM GSTR-2A; the issue pits the statutory requirement that tax charged be paid by the supplier against practical limitations of the returns and matching infrastructure. Possession of original tax invoices, provisional credit rules, and non-functioning matching modules are advanced to support self-assessment-based credit, while the supplier's non-payment or non-filing undermines the claim. (AI Summary)
Availability of Input Tax Credit is contested where claimed invoices do not appear in FORM GSTR-2A; the issue pits the statutory requirement that tax charged be paid by the supplier against practical limitations of the returns and matching infrastructure. Possession of original tax invoices, provisional credit rules, and non-functioning matching modules are advanced to support self-assessment-based credit, while the supplier's non-payment or non-filing undermines the claim. (AI Summary)