Question 8 - Can a recipient feed information in his GSTR-2 which has been missed by the supplier? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 8. Can a recipient feed information in his GSTR-2 which has been missed by the supplier? Ans Yes, the recipient can himself feed the invoices not uploaded by his supplier. The credit on such invoices will also be given provisionally but will be subject to matching. On matching, if the invoice is not uploaded by the supplier, both of them will be intimated. If the mismatch is rectified, provisional credit will be confirmed. But if mismatch continues even after intimation, the credit provisionally allowed will be reversed.