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Latest GST Update on Differences in GSTR-2A VS GSTR-3B

Latest GST Update on Differences in GSTR-2A VS GSTR-3B

  • Published on: Jul 25, 2023

Circular No. 193/05/2023

 

Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for the period 01.04.2019 to 31.12.2021:

 

Difference in GSTR-2A and GSTR-3B can be reconciled by producing certificate from supplier(up to 5 lakhs) and CA/CMA certificate (in excess of 5 lakhs):

 

  • For the period of 01.04.2019 to 08.10.2019 in terms of circular no.183/15/2022 dated 27.12.2022

  • •For the period of 09.10.2019 to 31.12.2021 in terms of circular no.183/15/2022 dated 27.12.2022 subject to the condition of availment of ITC provided under rule 36(4) i.e., 20%, 10% and 5%.

 

Authored by Vanshika Gupta

 

Hey, it's Vanshika Gupta, a CA Finalist, who has graduated from Dr. Bhim Rao Ambedkar College, University of Delhi(DU). Working as an Associate II at Nucleus Advisors, I am passionate about indirect taxation and have experience in it. You can reach me at Vanshika.gupta@nucleusadvisors.in or +918445054009.

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