GST · checked before GSTR-3B
A purchase in the books and a row in GSTR-2B are not the same thing. Future Tax marks what can be claimed before GSTR-3B is filed. The office is at 515 Trichy Road, Singanallur.
This page is the check when a purchase invoice is missing from GSTR-2B. Filing GSTR-1 and GSTR-3B stays on the GST filing page. Do not send the GST password in chat. Call +91 94454 38387.
GSTR-2B is the auto-drafted input-tax statement for that tax period. It is usually available around the 14th. Confirm the statement on the GST portal for that period before the return is prepared. Table 4 of GSTR-3B may bring in figures from GSTR-2B. Check Table 4 before you file.
If the invoice is in the purchase register and absent from GSTR-2B, do not claim that credit in the current GSTR-3B. Section 16(2)(aa) requires the supplier's details to be in GSTR-2B before that credit is taken. Ask the supplier to report or correct the invoice in their return. The credit can be considered in a later period only if it then appears in GSTR-2B and the other conditions for credit are met.
An invoice that is in both the books and GSTR-2B can support eligible credit when the credit is not blocked. Credit blocked under section 17(5) stays out even when the invoice is in GSTR-2B. The categories are on the GST filing page.
The portal can issue Form DRC-01C when the difference between GSTR-2B and GSTR-3B crosses the limit in the notification. A reply is due within 7 days. Future Tax prepares that reply from the invoices. The amount of the difference, and whether a reply is due, are read from the form. A GST notice that is not this mismatch stays on the notice page.
Monthly GST filing starts at ₹500 on the Coimbatore GST filing page. A month with many missing invoices costs more. The quote is confirmed before filing. The first discussion is free. The length depends on the file.
No. Do not claim that credit in the current GSTR-3B. Section 16(2)(aa) requires the supplier's details to be in GSTR-2B before that credit is taken. Ask the supplier to report the invoice. The credit can be considered in a later period only if it then appears in GSTR-2B and the other conditions are met.
No. A matched invoice can support eligible credit only when the credit is not blocked. Credit blocked under section 17(5) stays out even when the invoice is in GSTR-2B.
Form DRC-01C can be issued when the difference between GSTR-2B and GSTR-3B crosses the limit in the notification. A reply is due within 7 days. The reply depends on the invoices and the date on the form.
GST · ITR · Audit · Registration — English & Tamil, online and at the Singanallur office. First call is free.
