Draft

Kindly refer to your e-mail dated 29/01/2020 and the discussion held when the undersigned along with the accountant and the CA attended a hearing on 04/02/2020.

2. In this connection, it is informed that Canteen Stores Department (CSD) purchased the stores from various manufacturers/companies spread all over the country. Though CSD has advised all the suppliers to upload the bills in GST portal, few suppliers has not uploaded their bills in GSTR-2A. Moreover, many of the bills are uploaded by the firms only after receipt of Stores by the consignee resulting in delay in uploading. All firms have been once again advised to upload all the invoices in GSTR-2A.

3. However, as advised the details of difference of GSTR-2A and our GSTR-3B from 01/10/2018 to 31/12/2019 is enclosed.

As per GST Circular No. dtd CSD should get 50% of GST and if the bills are not uploaded, with certified cop of bills, we can claim refund.