GST - Is an entry with GSTR-2A suffice for the GST Input Visa Vis with GSTR-3B and GSTR-2A:

[CA.Narendra.Kumar Thotamsetty]

GST-Kt’Qs: NK & Assoicates - GST Input Visa Vis with GSTR-3B and GSTR-2A:

Query: Is an entry with GSTR-2A of the recipient is a conclusive evidence that the supplier discharged GST against his supply is question? If not, what is the impact if the recipient already availed such input? Is the recipient liable to pay such amount notwithstanding that he already discharged such payment to his supplier?

Answer: Conclusive evidence...!“BIG NO”, since an entry with the GSTR-2A is not a conclusive evidence that the supplier discharged GST against his outward supply due to the below:

• The entry in relation to outward supply with Form GSTR-3B is not a auto-populated entry in relation to Form GSTR-1

• There might be chances of differences of the supplier GST Returns in Form GSTR-1 & GSTR-3B

• The supplier can file Form GSTR-1 continuously without filing of GSTR-3B.

Hence an entry with Receipent's GSR-2A is not a conclusive evidence that the supplier discharged GST against his outward supply.

In such case if the receipent already availed such input, then the receipent is jointly and severally liable such amount in line with the supplier if the supplier didn't discharged such tax as per Sec 43A of the CGST Act, as Central Goods and Services Tax (Amendment) Act, 2018 . Hence lower authority justified to demand such amount from the recipient if the recipient already availed such input.

The information/clarification posted purely in personal nature, Hence users of this info kindly consider accordingly.

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Best Regards

CA Narendra Kumar Thotamsetty

Hand Phone:+91-99163-22238

Hyderabad