Arjuna (Fictional Character): Krishna, Why is there so much chaos about GSTR 3B filing for the month of April 2022?
Krishna (Fictional Character): Arjuna, Taxpayers reported a glitch in the generation of April 2022 GSTR-2B and auto-population of GSTR-3B on portal. It is noticed that ITC for the month of April 2022 is not reflecting in GSTR 2B even after filling of GSTR1 by supplier within due date. As we know w.e.f. January, ITC can be availed only if it is reflected in GSTR 2B and not on the basis of GSTR 2A. Due to this issue, all taxpayers are worried that they could not claim ITC for the month of April 2022.
Arjuna (Fictional Character): Krishna, What are the advisory issued by GST Department for this issue?
Krishna(Fictional Character): Arjuna, Goods and Service Tax Network confirmed that this issue is due to the technical glitches in the portal and hence issued an advisory for the taxpayer that if certain records are missing & not reflected in GSTR-2B for Apr’22 then the taxpayers can claim the ITC as per GSTR-2A on self-assessment basis instead of GSTR-2B, this is an interim relief provided by Goods and Service Tax Network to the taxpayers. As such records are visible in GSTR 2A of such recipients. They also mentioned that technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest. But later this advisory is withdrawn by GSTN.
Arjuna (Fictional Character): Krishna, What is the effect on due date of filing GSTR 3B of April 2022?
Krishna(Fictional Character): Arjuna, CBIC has extended the due date for filing of GST Return in Form GSTR 3B for the month of April 2022 till 24/05/2022.This extension seems to have been made in view of non-availability of Form GSTR-2B on the GST portal upto 14/05/2022. CBIC also extended the deadline for tax payment under Quarterly Return Filing and Monthly Payment (QRMP) scheme in GST PMT-06 till May 27.
Arjuna (Fictional Character): Krishna, what one should learn from this?
Krishna(Fictional Character): Arjuna, after all the chaos of and we are with the view that taxpayer should claim ITC on the basis of GSTR 2B and not on the basis of GSTR 2A. as GSTR 2B is now available for the month of April 2022. Now legal v/s technical issues fight is standard. This is a popular example of the same. Law proposes and technology disposes is the new saying in taxation world.
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