Entry Not Showing in GSTR 2A on Non-Uploading of GST Invoices, JH HC Stops Respondent from Deduction

Estern Coalfields, the respondent, was prohibited by the Jharkhand High Court from deducting money from invoices because GST amounts were not shown in the GSTR-2A as invoices were not uploaded.

In a letter to Estern Coalfields, the petitioner, M/s Tycoons Industries Pvt. Limited, requested to make sure the Circular 183 issued by the Central Board of Indirect Taxes and Customs (CBIC) regarding the matter and refrain from deducting payments from any future invoices they submit on their behalf because doing so would result in a double loss for the petitioner.

Each business registered with the GST portal receives a purchase-related document called GSTR 2A. When a business’s seller or counterparty files the GSTR 1 and 5 forms, the GSTR 2A is prepared automatically. It includes all of the purchases a business makes in a given month containing every invoice detail.

GSTR 2A is a self-generated statement that gives recipients visibility into all incoming supplies made by your supplier that was reported in GSTR 1. The specifics for submitting returns using the portal will be made available. Other than the information on GSTR 1 form, self-generated information would be used for GSTR 5 (supplied by non-resident taxable persons), GSTR 6 (ISD), GSTR 7(TDS deduction), and GSTR 8, (which is collected by TCS e-commerce).

Ankit Kanodia, the petitioner’s counsel, has submitted that Estern Coalfields, the first respondent, is withholding payments that could be provided to the petitioner for future invoices, for which a sum of Rs. 51 lakh has already been withheld. Further, it is claimed that the failure to upload the invoices is to blame for the amount of GST that does not appear in the GSTR-2A form of ECL for the years 2017–2018 to 2021–2022.

Rajesh Lala, the legal attorney for Respondent No. 1, requested three weeks to submit an affidavit to respond. After considering the relevant facts and legal provisions, a Division Bench of the High Court composed of Justices ordered Estern Coalfields to maintain the status quo, prohibiting Estern Coalfields from deducting additional sums from subsequent invoices.

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The matter was then scheduled for further consideration on June 14, 2023.