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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 12 Returns Process and matching of Input Tax Credit This

Question 8 - Can a recipient feed information in his GSTR-2 which has been missed by the supplier? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 12
Returns Process and matching of Input Tax Credit
  • Contents

Q 8. Can a recipient feed information in his GSTR-2 which has been missed by the supplier?

Ans  Yes, the recipient can himself feed the invoices not uploaded by his supplier. The credit on such invoices will also be given provisionally but will be subject to matching. On matching, if the invoice is not uploaded by the supplier, both of them will be intimated. If the mismatch is rectified, provisional credit will be confirmed. But if mismatch continues even after intimation, the credit provisionally allowed will be reversed.

 
 
 
 

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