Main Menu

GSTN advises Taxpayers not to avail ITC on Same Invoice appearing twice in GSTR-2B

GSTN advises Taxpayers not to avail ITC on Same Invoice appearing twice in GSTR-2B

New clause “(aa)” to Section 16(2) has been inserted vide Section 109 of the Finance Act, 2021 which was made applicable w.e.f. 01.01.2022 vide Notification No. 39/2021- Central Tax dated 21.12.2021 Further, consequent changes have been made in Rule 36(4) of CGST Rules, 2017 to align it with new clause (aa) of Section 16(2) of CGST Act, 2017. Accordingly, w.e.f. 01.01.2022, a registered person shall be able to avail ITC in respect  of only those invoices or debit notes the details of which have been furnished by the supplier in their  GSTR-1/IFF and appearing in GSTR-2B

Key Points

1. Earlier Rule 36(4) mandated claimed of ITC based on gross reconciliation (not supplier-wise) but now document-wise reconciliation is required to be done

2. In case of quarterly vendors filing GSTR-1 on a quarterly basis, ITC will be available only when the same is furnished by the vendors in GSTR-1 or in IFF on a monthly basis.

3. As per strict interpretation of the above provisions, since registered suppliers where recipient is paying tax under RCM i.e. legal services, transportation services etc. are required to upload the details of Invoices/Debit Notes in GSTR-1 as per Section 37(1) of CGST Act, 2017, the restriction of claim of ITC will apply even in case of inward supplies liable to RCM received from registered suppliers

4. The restriction of ITC does not apply to import of goods from outside India including SEZ, import of services, ISD credit, RCM credit on supplies from unregistered persons

5. The matching of ITC should be done as per GSTR-2B and not GSTR-2A in terms of Rule 36(4).

6. Such amendment made effective w.e.f. 01.01.2022 shall apply to all the ITC taken on or after 01.01.2022, meaning thereby that such restriction would apply even if credit is taken on or after 01.2022 on invoices raised before 01.01.2022.

GSTN advises Taxpayers not to avail ITC on Same Invoice appearing twice in GSTR-2B

The Goods and Services Tax Network (GSTN) has advised the few taxpayers (recipients of supply) have reported that they have observed same invoice twice in GSTR 2B for the months of April and May, 2022.

The GSTN has advised the Taxpayers not to avail ITC on same invoice twice. The Department has said that, A solution to the issue would be implemented shortly.

Form GSTR-2B- Form GSTR-2B is a system-generated (auto-populated) statement reflecting input tax credit details. The statement gets auto-generated on the 12th of the succeeding month. Form GSTR-2A gets auto-generated based on the details/ information furnished by supplier/ seller/ counterparty.


Don't forget to share this article :-

Company Registration

Private Limited Company is the most preferred business structure for Startups and small businesses in India. It is relatively easier to register a private limited company With MCA.

Startup Registration

Startup registration i.e. how to register, which type legal entity it should be etc. are the questions, which are commonly asked by the entrepreneurs who want to start their own business.

LLP Firm Registration

The word LLP holds immense significance in the corporate world. It refers to Limited Liability Partnership which differs from Private Limited Company and General Partnership

OPC Registration

As per the Companies Act, 2013, OPC is defined as a company having one person as its member meaning thereby OPC is effectively a company that has only one shareholder as its member.

GST Registration

Under the new GST regime, GST registration is mandatory for all enterprises involved in the supply of goods or services or both & the annual turnover exceeds Rs.10 lakhs a year.

ROC Annual FIling

Annual filing means submitting companies financial and non-financial information to Companies regulatory authority of the concerned state where the registered office of the company is situated.

Legal Suvidha has been a one-stop Compliance Provider for all start-ups and entrepreneurs.


Legal Suvidha Blog © 2022. All Rights Reserved.

Contact Us

Want to Mange Your Business in a better way?