A new auto-drafted statement, GSTR 2B, was launched in August 2020 with the goal of making ITC claim and computation easier. Invoices from GSTR 2A flow into GSTR 2B as a general rule of thumb. Form GSTR 2B is a static return while Form GSTR 2A is dynamic.
GSTR 2B was previously generated on the 12th of every month, however, with the QRMP scheme, the monthly reporting deadline for quarterly filers was moved to the 13th. As a result, GSTR-2B is now generated on the 14th and contains all invoices files after the last GSTR 2B was generated.
Recently, there was some issue with GSTR 2B and taxpayers were not able to view their records. GSTN has offered clarification regarding the same.
Availing ITC as per law and GSTR2B – update on 18th June 2022
For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR 2B which has since been fixed and correct GSTR 2B has been generated. In this regard, taxpayers while filing GSTR 3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.
Clarification related to GSTR 2B by CBIC on 17th June 2022
Some taxpayers (recipients of supply) have reported that the identical invoice appears twice in GSTR 2B for the month of April and May, 2022. It was not recommended that taxpayers claim ITC on both invoices.
GSTN has rectified and correct GSTR 2B is available now. It will be advisable to regenerate fresh GSTR 2B in case you have faced the aforementioned issue.
Clarification related to GSTR 2B by CBIC on 15th May 2022
- It has been noted that certain records are missing from the GSTR-2B statement for the month of April 2022 in a few situations. Such records, however, are visible in the GSTR-2A of such beneficiaries.
- The technical team is trying to rectify this issue for the affected taxpayers as soon as possible and generate new GSTR-2B forms.
- In the meantime, impacted taxpayers who intend to file GSTR-3B should use GSTR-2A to file the return on a self-assessment basis.
Update on 17th May 2022
- Given the challenges taxpayers had in reporting their GSTR-3B for the month of April 2022, CBIC released GST Notification 05/2022-Central Tax, dated. 17-05-2022. The due date of GSTR 3B has been extended for taxpayers having turnover above Rs. 5 crores in the previous financial year, from 20th May, 2022 to 24th May, 2022 (for monthly filers).
- And GST Notification 06/2022, for taxpayers who opted for QRMP and had a turnover of up to Rs. 5 crores in the previous financial year, the due date to pay tax using form PMT 06 for the month of April 2022 has been extended from 25th May, 2022 to 27th May, 2022.
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