Difference of itc in 2a & 3b in gstr-9

This query is : Resolved

Rakesh Sharma (Querist)
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05 July 2019 Dear Experts,
As we are seeing in these days, there is a difference of ITC in 2A & 3B which is shown in GSTR-9.
Many experts have a different opinion, some say that we have to deposit the difference of ITC
and some say it is only for reporting purpose we will claim full ITC subject to condition satisfied
u/s 16 of CGST Act.

Experts are requested to clear this doubts, should we deposit the difference or we have to go
ahead while ignoring this reporting as we have claimed ITC while the satisfying condition of
Section 16 of CGST Act.

Please guide.

Rakesh Sharma

CMA ALKESH PATEL

CMA ALKESH PATEL (Expert)
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05 July 2019 NO RULES ARE SAID ABOUT YOU CAN ONLY TAKE CREDIT WHICH APPEAR IN 2A ...
BUT IF YOU ARE TAKE CREDIT WHICH NOT SHOW IN 2A THEN YOU HAVE A VALID DOCUMENT AND PROOF FOR CREDIT
AND YOU NEED NOT TO REVERSE ITC BUT YOU ARE READY FOR GOING IN APPEAL BECAUSE NOTICE CAN BE GIVEN FROM DEPARTMENT ABOUT MISMATCH IN 3B AND 2A

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