Non-reflection of all invoices in GSTR-2B of April 2022 due to technical glitch on GST Portal

by | May 16, 2022 | Outlook

This Outlook intends to update you regarding non-reflection of all invoices in GSTR-2B of April 2022 due to technical glitch on GST Portal:

  • e.f. January 1, 2022, reflection of invoices in GSTR-2B is a mandatory condition to avail ITC. Taxpayers can avail ITC in a month only for invoices uploaded by suppliers till 11th of subsequent month. [Refer: Section 16(2)(aa) of the CGST Act read with Rule 36(4) of the CGST Rules].
  • Notably, on account of technical glitch on GST Portal, all invoices are not getting reflected in GSTR-2B of April 2022.
  • Hence, the issue which arises is how to claim ITC on such invoices in GSTR-3B of April 2022.
  • It is pertinent to note that technical glitch is only occurring in GSTR-2B and all invoices are getting reflected in GSTR-2A of April 2022.
  • Technical glitch on GST Portal cannot affect substantive right of taxpayers to claim ITC. Further, an impossible condition has been imposed on taxpayers in fulfilling statutory condition envisaged in Section 16(2)(aa) of the CGST Act read with Rule 36(4) of the CGST Rules.
  • GSTR-2A is a dynamic form which gets updated on real time basis and captures invoices uploaded till date of downloading such form. Hence, taxpayers can claim ITC on invoices furnished by suppliers till May 11, 2022 and reflected in GSTR-2A of April 2022. This has also been clarified by Team GSTN vide https://www.gst.gov.in/newsandupdates/read/542.

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