GST - Is an entry with GSTR-2A suffice for the GST Input Visa Vis with GSTR-3B and GSTR-2A:

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....ST - Is an entry with GSTR-2A suffice for the GST Input Visa Vis with GSTR-3B and GSTR-2A:<br>By: - NarendraKumar Thotamsetty<br>Goods and Services Tax - GST<br>Dated:- 14-3-2019<br><br>GST-Kt'Qs: NK & Assoicates - GST Input Visa Vis with GSTR-3B and GSTR-2A: Query: Is an entry with GSTR-2A of the recipient is a conclusive evidence that the supplier discharged GST against his supply is question? ....

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....If not, what is the impact if the recipient already availed such input? Is the recipient liable to pay such amount notwithstanding that he already discharged such payment to his supplier? Answer: Conclusive evidence...!"BIG NO", since an entry with the GSTR-2A is not a conclusive evidence that the supplier discharged GST against his outward supply due to the below: &bull; The entry in relation t....

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....o outward supply with Form GSTR-3B is not a auto-populated entry in relation to Form GSTR-1 &bull; There might be chances of differences of the supplier GST Returns in Form GSTR-1 & GSTR-3B &bull; The supplier can file Form GSTR-1 continuously without filing of GSTR-3B. Hence an entry with Receipent&#39;s GSR-2A is not a conclusive evidence that the supplier discharged GST against his outward s....

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....upply. In such case if the receipent already availed such input, then the receipent is jointly and severally liable such amount in line with the supplier if the supplier didn&#39;t discharged such tax as per Sec 43A of the CGST Act, as Central Goods and Services Tax (Amendment) Act, 2018 . Hence lower authority justified to demand such amount from the recipient if the recipient already availed su....

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....ch input. The information/clarification posted purely in personal nature, Hence users of this info kindly consider accordingly. ------- Best Regards CA Narendra Kumar Thotamsetty Hand Phone:+91-99163-22238 Hyderabad<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....