SIR,
A Gst regsistered regular scheme dealer itc excess claimed notice for gst department difference between gstr2b/2a vs gstr3b previous years 18-19,19-20,20-21,21-22.if dealer input credit taken orginial invoices based itc claimed.
Question"
1.itc camparison provision applicable date 01-01-22 or previous years applicable.
2.itc excess clamied notice show amount tax pay compulsory.
This reply seems incorrect. If vendor did not file GSTR-1 prior to 01-01-2022 dated invoices, assessee can claim ITC even if not reflecting in GSTR-2B. You can provide invoice copy along with bank statement page showing payment to assessing officer in your reply.
Eligible ITC is as per GSTR 2 A/2 B. This provision applicable from 01st June 2017.SO you will be eligible for ITC to the extent reflected in GSTR 2 A. Further In case any variance in GSTR 2A/2 B & GSTR 3 B then, you should find out the variance & should raise the debit note to the parties whose ITC not reflected in GSTR 2 B. For the time, you should demand additional time from STO by submitting bills whose ITC not reflected in GSTR 2B
Itc claim difference between gstr3b vs gstr2a/2b f.y.18-19 rs:50,000 shortfall
F.y.19-20 rs:85,000/- shortfall
F.y.20-21 rs:3 lacs itc excess claim
F.y.21-22 rs:1 lacs itc claim excess.
Doubt: dealer itc claim excess-short fall difference amount tax pay compulsory
In case not reflected in GSTR 2 A/2 B, it is mandatory to pay the shortfall as the ITC claimed is disallowed
JOIN LARGEST DISCUSSION PLATFORM
Sign up to discuss taxation, accounting and finance topics with experts from all over India.
Join Discussion
