Reetu | May 16, 2022 |
GSTN’s authority on release of GSTR-2B Advisory: Can we use GSTR-2A for taking ITC for GSTR-3B?
On the 15th of May 2022, GSTN released an advice on GSTR-2B for the month of April 2022.
Refer: GSTN provides an interim solution to Incomplete GSTR-2B issue
GSTN has recommended taxpayers in this advisory to claim ITC as per GSTR-2A on a self-assessment basis till the technical team resolves the issue of missing entries in GSTR-2B.
“the details of the invoice or debit note referred to in clause (a) has been furnished by the supplier in the statement of outward supplies and such details have been communicated to the recipient of such invoice or debit note in the manner specified under section 37;”
Following this advice, professionals are disputing GSTN’s legitimacy by tweeting about it. Let us take a look at these:
CA Abhishek Rajaram tweeted, “Section 16(2)(aa) clearly indicates that ITC must be availed as per Records availability in GSTR-2B as of 1-Jan-22.
How can a Software Company’s Advisory suppress the law?
If they fix the records and the April ITC is shown in May, the Department may issue a SCN for one month’s interest…”
https://twitter.com/abhishekrajaram/status/1525816039657058309
CA Dr. Arpit Haldia stated on Twitter, “GSTR-2B does not work-Take ITC as per GSTR-2A.”
When GSTR-2A no longer works, take ITC as per the books.
When the assessment is made, why did you obtain ITC under GSTR-2A/Books and not under GSTR-2B?
Everyone will forget about the technical glitch.”
GSTR-2B does not works-Take ITC asper GSTR-2A
Someday GSTR-2A will not work-Take ITC as per Books.
Someday when Assessment will be made-Why you did take ITC as per GSTR-2A/Books..Why not as per GSTR-2B..
Everyone will Forget that there was a Technical Glitch..
— Arpit Haldia (@haldiaarpit) May 15, 2022
Their is also a confusion that how one is going to know if the GSTR-1 cut-off date was 11th (For Monthly Filers) or 13th (For Quarterly Filers)
प्रिय GSTN
एक डीलर के GSTR-2Aमें एक बिल है जिसके विक्रेता ने अपना R-1 12 मई को भरा है।यह कैसे पता लगेगा कि विक्रेता मासिक रिटर्न भरने वाला है या त्रैमासिक।क्या इसका कोई तरीक़ा है क्यों कि त्रैमासिक डीलर जा बिल यदि12तारीख़ को भी दर्ज है तो भी क्रेडिट मिल जायेगी।@Infosys_GSTN— सुधीर हालाखंडी Sudhir Halakhandi (@Sudhirhalakhndi) May 16, 2022
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