An amount of Input not being auto populated in GSTR 9 OF 2017-18

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A business owner is facing issues with an input tax credit not auto-populating in their GSTR 9 for the 2017-18 period due to a mismatch in invoice numbers between their records and the supplier's GSTR-2A filing. Despite claiming the ITC based on their purchase invoice and supporting documents, the GST audit team has flagged it as excess ITC used. Advice suggests that if the ITC was claimed on a valid invoice, even with minor discrepancies like a typo in the invoice number, it can still be considered valid, especially with supporting documentation and potentially a self-declaration or CA certificate.

Anil Bhawasinka

Anil Bhawasinka (Querist)
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15 February 2023 While filling GSTR 2 OF JULY 17 I FOUND IN GSTR 2À one interstate supplier's invoice no. different from the invoice number in my hand .I filed GSTR 2 as per my purchase invoice. Supplier did not counter confirmed it. I also did not care for it in absence of knowledge of Law. This input did not auto populated in GSTR 9, but I claimed Input as per my books. GST AUDIT claims that it is the case of Excess ITC used. How should I reply to the authorities. I have submitted copy of Invoice,e way bill, GTS builty , copy of GSTR 2A etc in support of my purchase.
PL favour me.

CA Altamush Zafar

CA Altamush Zafar (Expert)
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15 February 2023 There is now a circular supporting that if ITC was taken on valid invoice then depending on the value you can give a self declaration or CA certificate and ITC will be valid

Arun Kumar Singh

Arun Kumar Singh (Expert)
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16 February 2023 If purchase invoice reflecting in GSTR-2A then you have taken rightly ITC as per GST Law. May be invoice number has not been matched due to typographical error but ITC amount should be same. The above said invoice even if may not be reflected in GSTR-9 that is not an issue.

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