GSTR-1 cannot be filed, if previous period GSTR-3B not filed

GSTR-2A has been removed from the GST portal for the month of January 2022 and onwards, only GSTR-2B will be available

GSTR-2A will be available till December 2021. vide Notification No. 40/2021-Central Tax dated 29th December, 2021.

Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5. ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor.

Earlier both GSTR 2A and GSTR 2B were shown in the GST portal where taxpayers were confused as to which data to use while claiming GST inputs. Where as GSTR 2A used to be variable i.e. it keeps on changing with the updates of filing returns. Whereas GSTR 2B is fixed and stable after 14th of every month.

As Per Notification No. 40/2021-Central Tax dated 29th December, 20211. Rule 36(4) has been amended and new sub rule (4) has been inserted which says

No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub- section (1) of section 37 unless

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and
(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.”

Now only ITC will be allowed to take only if that inputs are Reflected in GSTR 2B. Now no Inputs can be taken which are not reflected in GST 2B.

Now GSTR 2B will prevail Over GSTR 2A. GSTR 2B is generated on 14th of Every Month . As GSTR 1 is filled on 11th of every month and 13th is monthly IFF date. Therefore 5% Inputs Excess cannot be now.

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