Update Category: SMS/E-mails regarding the discrepancy in Claiming ITC - GSTR 3B Vs GSTR 2A
Update Source: Notices by Tax Authorities for Mismatch in ITC Claimed
Release No.: TM/GST/036 dated 01st June, 2019
Excess availment/ Mismatch of GST Input Tax Credit (ITC) claimed in GSTR 3B Vs appearing in GSTR 2A.
With almost two years into GST implementation, the Government is putting all efforts to attain two fold agenda of curbing tax evasion by ensuring compliance and to boost up revenue collection.
Recently, many taxpayers across the country have received SMS and emails from tax authorities (GST Jurisdictional office) with regard to excess availment of ITC in GSTR 3B with ITC auto populated in GSTR 2A.
If you have received any such notice or get any such notice in future, you may follow the below suggestions:
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Discrepancy in ITC availed in GSTR 3B |
Suggestion by TaxMarvel |
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The Taxpayers who have availed excess ITC in form GSTR-3B (Domestic Purchases – All other ITC of GSTR 3B) from those which got auto populated in GSTR 2A (Filing GSTR-1 by the Suppliers), the Jurisdictional GST Department is issuing notices through SMS and E-mails. |
We suggest you to take following actions:
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