DIFFERENCE N GSTR 2A & GSTR 3B.......ITC DISALLOWED
This query is : Resolved
21 October 2024
WE HAD MADE...PURCHASES
HAVING ORIGNAL BILLS + E-WAY BILL + MADE PAYMENT TROUGH BANKS
BUT MANY...OUR....PURCHASES BILL...FOUND IN GSTR3B....BUT NOT IN GSTR2A...
FY-2020-21...TOTAL DIFF 25LAC....
GST DEPT....SAYS....YOU HAVE TO PAY GST ON 25 LAC @18%
TREATED AS....CASH PURCHASES & ON CASH SALE SUPREESSED SALE>>>>>THOUGH ALREADY MADE PAYMENTS BY CHQ.....
GST DEPT....SAY YOU HAVE TO PAY.......ON AMT NOT SHOWN IN GSTR 2A...
PAY ..GST ON IT>>>>
HOW TO REPLY.....
HAVING ORIGNAL BILLS + E-WAY BILL + MADE PAYMENT TROUGH BANKS
BUT MANY...OUR....PURCHASES BILL...FOUND IN GSTR3B....BUT NOT IN GSTR2A...
FY-2020-21...TOTAL DIFF 25LAC....
GST DEPT....SAYS....YOU HAVE TO PAY GST ON 25 LAC @18%
TREATED AS....CASH PURCHASES & ON CASH SALE SUPREESSED SALE>>>>>THOUGH ALREADY MADE PAYMENTS BY CHQ.....
GST DEPT....SAY YOU HAVE TO PAY.......ON AMT NOT SHOWN IN GSTR 2A...
PAY ..GST ON IT>>>>
HOW TO REPLY.....
22 October 2024
Identify the transactions that appear in GSTR-3B but not in GSTR-2A.
Check whether the suppliers have filed their GSTR-1 correctly and on time.
Respond to GST department: Provide documentation original bills, e-way bills, bank payment proof etc. to justify the purchases whose payments were made through banking channels.
Indicate that the missing entries in GSTR-2A may be due to suppliers not uploading their GSTR-1, which is beyond your control. Cite relevant sections of the GST law, such as Section 39 and Section 43A, that support your claim for input tax credit on purchases made through banking channels, regardless of their appearance in GSTR-2A. If the department's rationale is unclear, request a detailed explanation of how they arrived at the conclusion of cash purchases and suppressed sales. Good Luck.
Check whether the suppliers have filed their GSTR-1 correctly and on time.
Respond to GST department: Provide documentation original bills, e-way bills, bank payment proof etc. to justify the purchases whose payments were made through banking channels.
Indicate that the missing entries in GSTR-2A may be due to suppliers not uploading their GSTR-1, which is beyond your control. Cite relevant sections of the GST law, such as Section 39 and Section 43A, that support your claim for input tax credit on purchases made through banking channels, regardless of their appearance in GSTR-2A. If the department's rationale is unclear, request a detailed explanation of how they arrived at the conclusion of cash purchases and suppressed sales. Good Luck.
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