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 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%.
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.email@example.com or +918445054009.