GSTR_2A


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GSTR-2A removed from GST portal from January 2022 & onwards

GSTR-2A has been removed from the GST Portal for the month of January 2022 and onwards, only GSTR-2B shall be available.
GSTR-2A till December 2021 shall be available. Form GSTR-2A is a system generated Statement of Inward Supplies for a recipient. Form GSTR-2A will be generated in below scenarios: When the supplier uploads the B2B transaction details in their Form GSTR-1 / 5. ISD details will be auto-populated on submission of Form GSTR-6 by their Input Service Distributor.
Previously GSTR 2A and GSTR 2B both used to be showed in GST Portal, where assesses used to be confused which data to be used while claiming GST inputs. Where GSTR 2A used to be variable i.e it keeps on changing with return filling update. While GSTR 2B is fixed and static after 14th of every month.
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,

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
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.”

Now only ITC will be allowed to take only if those inputs are Reflected in GSTR 2B. Now no Inputs can be taken which are not reflected in GST 2B.
Now GSTR 2B will prevail Over GSTR 2A. GSTR 2B is generated on 14th of Every Month. As GSTR 1 is filled on 11th of every month and 13th is monthly IFF date. Therefore 5% Inputs Excess cannot be now.
Penalty for E-way bill contravention
The article is in light, wherein Central Government appoints 01.01.2022 as the date for various amendments made through Finance Act, 2021 to come into force. Amongst others, amendments to section 129 of CGST Act, ie, Detention, seizure and release of goods and conveyances wrt e-way bill contraventions, shall come into effect from 01.01.2022.
Relevant Provisions of section 129 of CGST Act prior and post 01.01.2022

Particulars		Prior to 01.01.2022	Post 01.01.2022
In case owner of goods comes forward	Taxable Goods	Tax and penalty equal to 100% of the tax payable	Penalty equal to 200% of tax payable
	Exempt Goods	2% of the value of goods or Rs 25,000, whichever is less
In case owner of goods does not come forward	Taxable Goods	Tax and penalty equal to 50% of the value of goods reduced by tax paid	Penalty equal to 50% of the value of goods or 200% of the tax payable on goods, whichever is higher
	Exempt Goods	5% of the value of goods or Rs 25,000, whichever is less.

Further, time limits have been prescribed for issuance of notice as well as order in respect of goods and conveyance so detained. Notice for payment of penalty shall be issued within 7 days from date of detention and order shall be passed within 7 days from the date of such notice. Therefore, e-way bill proceedings under section 129 shall be concluded within 14 days from date of detention.
In addition to the above, if the transporter of owner of the goods does not pay the penalty within 15 days from the date of order, the goods or conveyance is liable to be sold or disposed of to recover the penalty. In case, the transporter pays the penalty as mentioned in table above or Rs 1,00,000, whichever is less, the conveyance shall be released. It is pertinent to note that such option was not available to the transporter prior to the amendment (01.01.2022)
Under the earlier provisions, there was ambiguity on whether taxes for supply of goods will have to be paid in addition to the taxes paid under section 129, specifically in light of ITC restriction under section 17(5)(i). Moreover, no mechanism was provided to adjust the taxes paid under section 129, in the GSTR 3B. With the amendment of provisions of section 129, by increase the penalty to 200%, the ambiguity is now put to rest.
Whether penalty needs to be paid even in case of minor offenses

clarifies that in case the consignment of goods is accompanied with an invoice and also e-way bill, penalty under section 129 is not applicable and nominal penalty of Rs 1,000 shall be levied under section 125 of CGST Act, in the following cases:

Spelling mistakes in the name of the consignor or the consignee but the GSTIN, wherever applicable, is correct;
Error in the pin-code but the address of the consignor and the consignee mentioned is correct, subject to the condition that the error in the PIN code should not have the effect of increasing the validity period of the e-way bill
Error in the address of the consignee to the extent that the locality and other details of the consignee are correct;
Error in one or two digits of the document number mentioned in the e-way bill;

Error in 4 or 6 digit level of HSN where the first 2 digits of HSN are correct and the rate of tax mentioned is correct;

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