GST RETURN FILED BY SUPPLIER CONFIRMATION BY THE RECIPIENT
The Goods and Services Tax
Act, 2017 came into force with effect from 1.7.2017.
So far the suppliers can file
their GST returns like GSTR-3B or GSTR-1 etc., in GST Portal from July 2017.
While a supplier enters in the
Return Dashboard and enters relevant month and press Search Button the Tables
showing the Details of outward Supplies of goods or services and Monthly
Returns GSTR-3B will display the Status (Submitted/Filed) and Auto Drafted Details
(For view only) GSTR-2A (View/Download) will be visible.
All purchases made by the
GSTIN holder may not be available in
GSTR-2A. For that there may be two
reasons:
a. The supplier may not entered the supply details
of the recipient or
b.The supplier has not filed his GSTR-1 return in
the GST Portal.
If the supplier has not filed
his GSTR-1 return the purchase details may not be visible in GSTR-2A and in
such cases the recipient has to verify whether his supplier has submitted his
GSTR-1 return or not. So far this
facility is not available in the GST Portal.
Now the facility is made available in the GST portal with effect from
23.2.2018.
A new functionality is
available to ascertain whether the supplier has filed his GSTR-1/GSTR-3B return
or not and the recipient can verify the details by following the method.
1.
Login in the GST Portal.
2.
Press Search Taxpayer
3.
Press Search GSTIN/UIN
4.
Now enter the GSTIN/UIN of the Taxpayer and the
CAPTCHA and press Search.
5.
Now the following details will be visible:
·
GSTIN/UIN
·
Legal Name of Business
·
Centre Jurisdiction
·
State Jurisdiction
·
Date of registration
·
Constitution of Business
·
Taxpayer Type
·
GSTIN/UIN Status
·
Date of Cancellation
·
Nature of Business Activities
·
Search Result based on GSTIN/UIN (…….) with the
following details:
ü Return
Type
ü Financial
Year
ü Tax
Period
ü Date
of Filing
ü Status
After verification of the
above details, the recipient can take necessary steps needed to avail Input Tax
Credit by contacting the supplier if there are any non filing of returns or any supply of goods or services omissions.