| Question And Answer | |
|---|---|
| Subject: | GROUNDS / COUNTER SUBMISSION FOR DIFFERENCE IN ITC BETWEEN GSTR 2A AND 3B |
| Category: | GST |
| Querist: | KARAN SHAH |
| Answered by: | Advocate C.B.Thakar |
| Tags: | GST, GSTR2A and 3B |
| Date: | May 15, 2022 |
VARIOUS NOTICES HAS BEEN ISSUED BY GST DEPARTMENT FOR DIFFERENCE IN ITC CLAIMED IN GSTR 3B AND GSTR 2B FOR FY 2017-18 AND 2018-19. THE ASSESSEE HAD PROVIDED THE INVOICES AND PAYMENT PROOF TO THE OFFICER FOR SUCH INVOICES WHICH WERE NOT REFLECTED IN GSTR 2B. THE OFFICER DISALLOWED SUCH CREDIT NOT REFLECTED IN GSTR – 2B.
IS THE ACTION OF OFFICER JUSTIFIED, IN DISALLOWING ITC OF ASSESSEE ON ACCOUNT OF MISTAKES MADE BY SUPPLIER.
PLEASE PROVIDE THE GROUNDS AND ANY STANDARD DRAFT SUBMISSION FOR SAID ISSUE.
The action is not justified. When there is such difference then authorities are required to take action as per section 42(3) of CGST Act, which reads as under as applicable at relevant period.
“(3) Where the input tax credit claimed by a recipient in respect of an inward supply is in excess of the tax declared by the supplier for the same supply or the outward supply is not declared by the supplier in his valid returns, the discrepancy shall be communicated to both such persons in such manner as may be prescribed.”
Thus any disallowance without calling upon the supplier to discharge the burden will be illegal.