Supplier has missed out a GST tax invoice. Can recipient add in GSTR 2?



Click here to know GST rate of your product or service


GSTR 2 for Inward supplies under GST returns filing

Supplier has missed out a GST tax invoice. Can recipient add in GSTR 2As explained, GSTR1 is meant for details of supply and GSTR2 meant for details of receipts. Once after filing GSTR1 by a supplier, the details of such supply in turn reflects in the e-ledger of recipient. In other words, the details of supply filed by supplier as GST tax returns under GSTR1 is accounted as receipts in GSTR2 under recipient’s e-ledger of GST. So, when the recipient feed details of GSTR2, the details of GSTR1 gets auto-populated largely except some details that only recipient can fill like details of imports, details of purchases from non-registered or composition suppliers and exempt/non-GST/nil GST supplies etc.

As per GST Law, the recipient can himself feed the invoices not uploaded by his supplier. The credit on such invoices will also be given provisionally but will be subject to matching. On matching, if the invoice is not uploaded by the supplier, both of them will be intimated. If the mismatch is rectified, provisional credit will be confirmed. But if mismatch continues even after intimation, the credit provisionally allowed will be reversed.


GST Exemption list of goods and services

Find HSN number or Service tariff code for GST

GST registration guidelines

Indian GST Laws

How to export your goods? 

TDS under GST, Frequently Asked Questions


Does Interest attract on GST Tax payment delay?


Mechanism of Payment of GST tax in India


Levy of late fee for GST Tax returns filing in India


Notice to GST return filing defaulters


When to file Annual Return of GST online?


Procedures to claim reduction in output tax liability of GST in India


Procedures to claim Input Tax Credit under GST in India


When to file first Return of GST tax in India?


GST Tax returns filing – Who, How and When?


How is time of supply accounted under GST Tax Calculation


Valuation of GST under special cases


Valuation of GST Taxable supply



Click here to know GST rate of your product or service


Registration procedures and formalities to obtain GSTIN

How many digits in GSTIN under Goods and Service Tax registration

Would multiple registration be allowed under Goods and Service Tax (GSTIN)?

Procedure for obtaining Registration number of GSTIN

Procedures to get GST Registration number for IT exempted proprietorship firms.

Process of application for registration under GST Act to obtain GSTIN

Different application Forms for registration under Goods and Service Tax Act (GSTIN)

Application for registration under GST Act to obtain GSTIN


JYOTHI: Dear Sir, how to check which is we entired missing invoices wither supplier is accepted or not in GST Portal kindly support to us

Shwetha: One Purchase bill of the month May has missed, but in our company may month GST returns have been submitted. if we take that may month purchase bill in the month of June whether we will get the GST input Or Not

Kapil Dev Sharma: Sir How to Inform to Supplier i am Not See Your Output Bill.

Saket Mehra: Thoes bill was shown in our book but not shown in portal gstr2A in this case what should I do.

Discussion Forum

You can also share your thoughts about this article.
Any one can answer on question posted by Readers