When will an invoice show in my GSTR 2A

[Ashish Agarwal]

Is it possible that my supplier uploads his sale invoice in his GSTR-1 ( he has not yet filed the return ) and it shows in my GSTR-2A ? Or will it show in my GSTR-2A only after he has filed his GSTR-1 ?

[CA Seshukumar]

The moment it is saved by your super it will show to you with a status that it's saved.

[Ashish Agarwal]

Thanks...So can I claim ITC at this point of time (as you said that the invoice is showing in my GSTR-2A ) OR do I have to wait till my supplier files his GSTR-1 ?

[Ganeshan Kalyani]

Vide Notification no.30/2020-CT dated 03.04.2020, condition in rule 36(4) has been relaxed for the period from Feb,2020 to Aug, 2020. The taxpayer can reconcile and adjust the ITC in the GSTR-3B of September, 2020 .

[KASTURI SETHI]

I support the views of both experts.

AI Summary

Invoice visibility in GSTR 2A may occur when a supplier saves an invoice, affecting ITC reconciliation timing under temporary relaxation. When a supplier saves a sales invoice it will appear in the recipient's GSTR 2A with a saved status before the supplier files GSTR 1. Presence in GSTR 2A does not alone determine entitlement to Input Tax Credit; taxpayers must follow the temporary reconciliation relief permitting ITC adjustment in a later return within the prescribed procedural window.