Alert: Government Abolished GSTR-2A [Read Notification]

Vide Notification No. 40/2021- Central Tax, Dated 29th December 2021, the government has amended Rule 36(4) of the CGST Rules w.e.f 1st January 2022. Amended rule reads as follows:

“(4) No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,-

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and

(b) the details of such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60.”

It means that only GSTR-2B will be in force from 1st January 2022 and we can not avail ITC on the basis of details available in GSTR-2A.

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