-GSTN has received complaints from many taxpayers that certain records are not reflected in their GSTR 2B statement for the period of April 2022 even though such details are properly reflected in GSTR 2A.
-GSTN is trying to resolve this technical glitch, but it doesn’t seems to be resolved till 20th May i.e. due date for filing GSTR 3B and the number of such taxpayers are high.
-Therefore, as an interim relief, it has been advised by GSTN on 15th May, 2022 that affected taxpayers can file their return on a self assessment basis using GSTR 2A.
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Notes:
-As per advisory, this facility is available only for affected taxpayers. So, a taxpayer is required to maintain records that GSTR 2B was not generated properly and so he is a affected taxpayer.
-Even for affected taxpayers, the base for self assessment will be GSTR 2A only and not the books i.e. ITC for those invoices which are not reflected in GSTR 2A then ITC can’t be claimed.
-One question still remains that claiming of ITC as per GSTR 2B is a matter of law and does GSTN has any authority to supersede it and provide relaxations.