The Central Board of Indirect Taxes (CBIC) has clarified that the Goods and Services Tax Network (GSTN) has the power to issue advisories that are suggestive in nature and the same cannot be binding on the officers.
The Board was responding to an application filed under the Right to Information Act, 2005 with regard to the advisory issued last month providing an interim solution for the incomplete GSTR-2B in certain cases.
On 15th May, the GSTN noticed a few cases where certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in the GSTR-2A of such recipients. “The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest. In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the return on a self-assessment basis using GSTR-2A. Inconvenience caused in this regard is deeply regretted,” GSTN said.
The RTI asked if the advisory is binding on the proper officer and responding to the same, the Board said that “as there was a technical glitch in the generation of GSTR-2B form for the month of April 2022, the GSTN issued the advisory to the taxpayer for filing GSTR-3B returns using GSTR-2A on a self-assessment basis.”
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