Question 1: How can a recipient avail ITC of wrongly rejected Invoices/ Debit notes/ECO-Documents in IMS as corresponding GSTR-3B of same tax period was also filed by recipient?
Answer: In such cases
recipient can request to the corresponding supplier to report the same record
(without any change) in same return period’s GSTR-1A or respective amendment
table of subsequent GSTR-1/IFF. Thus, recipient can avail the ITC basis on amended
record by accepting such record on IMS and recomputing GSTR-2B on IMS. Here the
recipient will get ITC of complete amended value as original record was
rejected by the recipient.
However, recipient will be able to take
ITC for the again furnished document by the supplier, as stated above, only in
the GSTR-2B of the concerned tax-period.
Question 2: If any original record is
rejected by the recipient and supplier furnishes the same record in GSTR-1A of
same tax period or in the amendment table of GSTR-1/IFF of subsequent period,
till the specified time limit, then what impact it will have on supplier’s
liability?
Answer: In case
supplier had furnished an original record in GSTR-1/IFF but the same record was
rejected wrongly by the recipient in IMS. In such cases supplier on noticing
the same in the supplier’s view of IMS dashboard or on request of recipient,
may furnish the same record again (without any change) in GSTR-1A of same tax
period or in the amendment table of GSTR-1/IFF in any subsequent period, till
the specified time limit, then the liability of supplier will not increase. As
amendment table take delta value only. Thus, in present case of same values,
differential liability increase will be zero.
Question 3: As a recipient taxpayer, how
to reverse ITC of wrongly rejected Credit note in IMS as the corresponding
GSTR-3B has already been filed?
Answer: In such cases
recipient can request the concerned supplier to furnish the same Credit note
(CN) without any change in the same return period’s GSTR-1A or in amendment
table of subsequent period’s GSTR-1/IFF. Now recipient can reverse the availed
ITC based on the amended CN by accepting the CN on IMS. Hence, the recipient’s
ITC will get reduced with complete amended value, as soon as the recipient
recomputes GSTR-2B on IMS. The reduced value is same as that of the value of
original CN as in this case the complete original CN was rejected by the
recipient.
Question 4: If any original Credit note
was rejected by the recipient and supplier furnishes the same credit note in
GSTR-1A of same tax period or in the amendment table of GSTR-1/IFF of any
future tax-period, till the specified time limit, then what impact it will have
on supplier’s liability?
Answer: At first
instant the supplier’s liability will be added back in the open GSTR-3B return,
because of original credit note rejection by the recipient. However, as the
supplier furnishes the same credit note in GSTR-1A of same tax period or in
amendment table of GSTR-1/IFF in any subsequent period, supplier’s liability
for this amendment will get reduced again corresponding to the value of amended
CN (which in this case is same as original). Thus, net effect on liability of
supplier will be only once.
Thanking You,
Team GSTN
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