Question 68:

I am registered under GST. I purchased some goods in Dec.,2017 from a supplier who is also registered under GST. I availed ITC for GST which I paid while purchasing goods. Tterhe Supplier has filed his GSTR-1 for Dec.,2017 Qtr. before due date but my Invoice is not reflected in GSTR-2A even though all information given in GSTR-1 filed by him is correct. What may be the reasons of non-reflection of my Invoice in GSTR-2A and should I have to pay the amount equivalent to ITC plus Interest @24% or is there any other remedy. After payment of this amount in current date, how this will be adjusted in my liability of Dec.,2017.

Answer

No need to pay interest or reverse ITC if the vendor is confirming about submission of information in GSTR-1. Ask your vendor to check the details feeded in GSTR-1. There might be mistakes in filing of Registration number or details of buyer. If everything is correct write to Helpdesk. (reply dt. 05/02/2018)