GST
Telling suppliers about missing invoices through the portal
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Facts
Yes. The Communication Between Taxpayers facility on gst.gov.in lets you send a notice to a supplier about missing or wrong invoices, and the supplier can reply.
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 155, CGST Act 2017The person who claims ITC has the burden of proving that the claim is genuine.
Analysis
This creates a record on the portal that you followed up, which helps if a notice comes later. Combine it with email and phone calls. Mention invoice number, date, taxable value, tax and the month you expected it. Keep a mismatch list and update it each month.
Conclusion
- Open Services, User Services, Communication Between Taxpayers.
- Select the supplier GSTIN and describe the missing invoice.
- Send and save the reference number.
- Follow up by email and track replies.
A Savvy can do this for you
GSTR-2B ITC reconciliation and IMS
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