Answer

1. F

   Facts

   Without your GSTIN the supplier reported it as a B2C sale, so it cannot reach your GSTR-2B. Ask the supplier to amend it in GSTR-1 or GSTR-1A as a B2B invoice with your GSTIN.

2. P

   Provisions and law

   • Sec 16(2)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 or IFF and it is communicated to the recipient.
   • Sec 31(1), CGST Act 2017A registered person supplying taxable goods or services must issue a tax invoice with the details prescribed.
   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
3. A

   Analysis

   Your credit depends on the invoice reaching your 2B. The supplier can correct the B2C entry to B2B through an amendment, and a revised invoice should show your GSTIN. Once it appears in 2B, claim it in that month. Give your GSTIN on every purchase order to avoid this.

4. C

   Conclusion

   1. 1Share your GSTIN and the invoice details with the supplier.
   2. 2Ask them to amend the entry to B2B and issue a corrected invoice.
   3. 3Check your 2B in the following months.
   4. 4Claim ITC once it appears.

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