Answer

1. F

   Facts

   An invoice reaches the buyer's GSTR-2B only after you report it in GSTR-1 (or IFF or GSTR-1A) with his correct GSTIN. GSTR-2B for a month is generated on the 14th from returns filed up to the cut-off. A wrong GSTIN, a B2C entry or late filing are the usual causes.

2. P

   Provisions and law

   • Sec 37, CGST Act 2017Details of outward supplies to be furnished in GSTR-1
   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
   • Sec 38, CGST Act 2017Auto-generated statement of inward supplies and available ITC (GSTR-2B)
3. A

   Analysis

   Check how the invoice was reported. If it went in as B2C or under another GSTIN, amend it in the next GSTR-1 under the amendment table so it moves to the right buyer. If you simply filed late, it will appear in the buyer's next GSTR-2B. Under Sec 16(2)(aa), the buyer genuinely cannot take credit until it appears, so holding payment is his protection, not a dispute.

4. C

   Conclusion

   1. 1Open your filed GSTR-1 and search for the invoice number
   2. 2Check the buyer GSTIN, invoice date and whether it was reported as B2B
   3. 3If it is missing or wrong, add it through GSTR-1A or amend it in the next GSTR-1
   4. 4Send the buyer the ARN and the period in which it will reflect

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.