How to Deal with ITC Mismatch Notices (GSTR-3B vs 2A) for FY 2017-18 & 2018-19



Quick Summary
The 48th GST Council meeting introduced a crucial circular (183/15/2022-GST) offering relief for Input Tax Credit (ITC) mismatches between GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19. This addresses genuine hardships where suppliers paid tax but errors occurred in reporting, such as incorrect GSTINs or unfiled GSTR-1. The circular outlines a procedure for taxpayers to get their ITC claims allowed, requiring certification from a CA/CMA or the supplier depending on the ITC amount involved.

Clarification on How to Deal with ITC Mismatch Notices (GSTR-3B Vs 2A) for FY 2017-18 2018-19 pursuant to 48th GST Council Meeting 48th GST Council meeting was held on 17th Dec 2022 via virtual modes. In the said meeting, it was decided to provide a solution/relief in case of a difference in Inp
Daily Limit Reached

You have reached your daily limit of 2 Free Articles

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?
  • No Ads
  • WhatsApp Community
  • Daily E-Newsletter
  • Unlimited Articles Access
  • Profile Visitors
  • Link Social Profiles
  • Featured Job Posts
  • Pro Badge
  • Expert GST Guidance
  • Unlimited Forum Replies
  • Download Content in PDF
BEST VALUE
2 YEAR PLAN
3,499
(Excl. of GST ₹629)
1 YEAR PLAN
1,999
(Excl. of GST ₹359)

3 MONTHS PLAN
999
(Excl of GST ₹179)
View all CCI PRO benfits

Already a PRO member? Login here for an ad-free experience.


30968 Views 1 Likes Comment   Share GST   Report


Comments :

Related Articles


Loading


Popular Articles





CCI Pro

CCI Articles

submit article


Company
ARTICLESHIP 26 August 2026
CA Article Assistant/CA Drop Out/Accounts Executive

PARV & Co.

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 10 August 2026
Article Assistant

Suraj Garg and Associates

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 24 August 2026
Article Assistant

M/s.S.G.Salecha & Co.

Mumbai

CA Inter

View Details
Company
12 August 2026
Deputy Manager - Finance

RoamPrime Technologies Private Limited

Bengaluru

CA

View Details
Company
28 August 2026
Assistant Manager

NRS AND ASSOCIATES

Kozhikode

CA Inter

View Details
Company
08 August 2026
International Corporate Tax Advisory

Shulke

Bengaluru

CA

View Details
Company
ARTICLESHIP 17 August 2026
Article Assistant

K R Kiran Kumar & Associates

Bengaluru

CA Inter

View Details
Company
19 August 2026
Chartered Accountant - Financial Consolidation & Reporting

Synergy Keystone

Mumbai

CA

View Details