GSTR-2A has been removed from the GST Portal for the month of January 2022 and onwards, only GSTR-2B shall be available.
GSTR-2A till December 2021 shall be available. Vide Notification No. 40/2021-Central Tax dated 29th December, 2021.
Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5. ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor.
Previously GSTR 2A and GSTR 2B both used to be showed in GST Portal, where assesses used to be confused which data to be used while claiming GST inputs. Where GSTR 2A used to be variable i.e it keeps on changing with return filling update. While GSTR 2B is fixed and static after 14th of every month.
As Per Notification No. 40/2021-Central Tax dated 29th December, 20211. Rule 36(4) has been amended and new sub rule (4) has been inserted which says
No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub- section (1) of section 37 unless,
(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and
(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.”
Now only ITC will be allowed to take only if that inputs are Reflected in GSTR 2B. Now no Inputs can be taken which are not reflected in GST 2B.
Now GSTR 2B will prevail Over GSTR 2A. GSTR 2B is generated on 14th of Every Month. As GSTR 1 is filled on 11th of every month and 13th is monthly IFF date. Therefore 5% Inputs Excess cannot be now.
Disclaimer: – The Above Post is Just for Sharing Information.
Can Reach me on [email protected]
Notification copy has been attached.
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News and update by GSTIN
Incomplete GSTR-2B in some cases regarding 15/05/2022
1. It has been noticed that in a few cases, certain records are noreflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
2. The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest.
3. In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the return on self-assessment basis using GSTR- 2A.
Inconvenience caused in this regard is deeply regretted.
Regards,
Team GSTN
Email:- [email protected]
M.Phone:- 8250462703
Regards,
CA Komal Agarwal
News and update by GSTIN
Incomplete GSTR-2B in some cases •
regarding.
15/05/2022
1. It has been noticed that in a few cases, certain records are not
reflected in the GSTR-2B statement for the period of April 2022.
However, such records are visible in GSTR-2A of such recipients.
2. The technical team is working to resolve this issue for the
impacted taxpayers and generate fresh GSTR-2B at the earliest.
3. In the interim, affected taxpayers interested in filing GSTR-3B are
requested to file the return on self-assessment basis using GSTR-
2A.
Inconvenience caused in this regard is deeply regretted.
Regards,
Team GSTN
If GSTR2A is removed, the recipient has no provision to check whether the supplier has filed GSTR1. Now both 2A and 2B are available in portal. I viewed my GSTR2B for April22 on 15.05.2022. No figures are available in 2B, eventhough all the inward invoices are appearing in my 2A.
Madam, is there any official communication that GSTR 2A is removed. I am assuming that it disappeared from the portal due to some bug and was restored later.
Bharghav Ksvi,
I have further clarified mentioning the notification No. about the implication of GSTR 2A & GSTR 2B. For further queries contact below.
Email:- [email protected]
M.Phone:- 8250462703
Regards,
CA Komal Agarwal
Fully agree about the implications madam. The notification says that input can be availed only if the Supplier has communicated the same through 2B. But the title of this articles reads that 2A is removed from Portal w.e.f January.
2A is still available as on date. So is there any official communication that 2A is removed. Else the title of this article may mislead the readers if 2A is still available on the Portal
If GSTR-2A is deleted, then it would not be feasible as recipient will not be able to check on real-time basis whether vendor has filed their GSTR-1. He will have to wait for 14th of next time and it will lead to delayed release of hold GST amounts due to delayed filings by vendors.