Nov 062017

Procedure required for migrating data from GSTR 2A to GSTR 2:

There are two method of filing GSTR 2: Offline mode and online mode. Under offline mode you can down data from GSTR 2A in the portal in CSV format and convert it to excel format and check it and upload the same into the again in GSTR 2 after adding missing invoices.

Under online mode data in GSTR 2A can be assessed online in summery form shorted in the order of GSTIN of supplier. Taxpayer cannot edit the data in GSTR 2A. Any editing in data can be done by taxpayer end in GSTR 2.

Taxpayer will open the GSTR 2 and click on the button “GENRATE RETURN”. Taxpayer has to open the invoices of every supplier and after checking the correctness of data in invoice accept it. Finally after checking all the invoices he can file his return.

Issues faced while accepting data in GSTR 2:

  1. Uploaded by supplier: After opening any GST number in the summery data of any supplier two buttons are reflected at the top of the table. First one is “UPLOADED BY SUPPLIER”. This means that this table contains the data uploaded by supplier.
  1. Uploaded by taxpayer: This tag contains the invoices uploaded by taxpayer after clicking the button “ADD MISSING INVOICES”
  1. Invoices’ issued by composite supplies (sellers having turnover below 0.75 crore): Composition suppliers are not allowed to transfer GST to customers and taxpayers are eligible to claim ITC on those invoices and hence there is no such requirement to upload such supplies.

There was a press release from government for facilitating small taxpayer having turnover less than 1.5 corer to file their return on quarterly basis. However, no such notification is raised till date to implement this process. Thus, these suppliers would also file their return on quarterly basis till the process is implemented by an official notification.

  1. Suppliers’ invoice is shown in the portal but option to accept it is not activated: This is a technical error. Confirm from your counterpart supplier to file his return and enquire in the matter from GST helpline.
  1. Suppliers’ invoice is shown with status – “N”: This may be due to mistake on your supplier side being his return is submitted but not filled. Ask your supplier to file his return on immediate basis.
  1. Invoices issued under reverse charge (Table 4B of GSTR 2): In case taxpayer has issued on self for purchases made from unregistered person or for specified supplies and wants to claim ITC for the same than table 4B need to be file by taxpayer.
  1. Suppliers’ invoice is shown with incorrect value or invoice number mismatch: Open the particular invoice and make adequate alteration and save it. After saving the invoice accept it.