GST
Quarterly supplier's invoices and DRC-01C
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Facts
A QRMP supplier reports B2B invoices either monthly through optional IFF or in the quarterly GSTR-1. If he does not use IFF, his invoices for the first two months reach your GSTR-2B only in the quarter-end month.
Provisions and law
- Rule 61A, CGST Rules 2017Option for quarterly return with monthly payment (QRMP)
- Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
- Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
Analysis
Credit of ₹60,000 claimed in April on a QRMP supplier's invoice will appear in June's GSTR-2B if he files only quarterly. Explain the timing in Part B and claim from June. Ask key QRMP suppliers to use IFF so your credit is not delayed.
Conclusion
- Identify QRMP suppliers in the difference
- Explain the timing in Part B
- Claim the credit in the month it appears
- Ask the supplier to upload invoices through IFF
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