Due to technical glitches in generation of GSTR 2B, the due date is extended as below:
–GSTR 3B – Due date for April 2022 month is extended till 24th May 2022 (Notification No. 05/2022 – Central Tax – dated 17th May 2022).
–PMT – 06 – Due date for deposit of tax for QRMP persons for April 2022 month is extended till 27th May 2022 (Notification No. 06/2022 – Central Tax – dated 17th May 2022).
Notes:
-Advisory issued by GSTN to avail credit as per GSTR 2A has been withdrawn.
-Thereby, claiming of credit as per reconciliation with GSTR 2B is now mandatory again.
-The contention raised in the previous draft by us that GSTN doesn’t have such authority to issue advisory on it own and so now it has been withdrawn. However, still the question remains about the consequences for those taxpayers who have claimed ITC as per advisory.