Clarification in differences in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19

 

In order to address the discrepancy between the Input Tax Credit (ITC) claimed in FORM GSTR-3B and that detailed in FORM GSTR-2A for FY 2017–18 and 2018–19, CBIC issued Circular No. 183/15/2022–GST on December 27, 2022.

In the cases where the difference between the ITC claimed in Form GSTR-3B and that available in Form GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs. 5 lakh, the above Circular, among other things, states that in order to verify the requirement of clause (c) of sub-section (2) of Section 16 of the CGST Act that tax on the said supply has been paid by the supplier, The correct officer will ask the registered party to provide a certificate for the concerned supplier from a Chartered Accountant (CA) or Cost Accountant (CMA) attesting that the supplies related to the said invoices of the supplier have actually been made by the supplier to the said registered person and that the tax on such supplies has been paid by the said supplier in his return in FORM GSTR 3B. UDIN must be included in certificates issued by CA or CMA.

However, it should be noted that where the ITC claimed in Form GSTR-3B and that available in Form GSTR 2A of the registered person in respect of a supplier for the said financial year is greater than or equal to Rs. 5 lakh, the proper officer shall ask the claimant to produce a certificate from the concerned supplier stating that the supplies in question have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in the said financial year.

For detailed circular click on https://taxinformation.cbic.gov.in/view-pdf/1003135/ENG/Circulars

Disclaimer- The article does not constitute any professional advice or recommendation. When it comes to any loss or harm of any type brought on by the information in this article or by actions taken in reliance thereon, neither the author nor the portal and its affiliates accept any responsibility.