Extra ITC available in GSTR-2A

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This query is : Resolved

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This discussion addresses a common GST issue where duplicate invoices lead to extra Input Tax Credit (ITC) appearing in GSTR-2A. The advice clarifies that you should claim only the correct ITC amount for the single item in your GSTR-3B. If the seller issues a credit note later, you won't need to reverse the ITC from your pocket, and no notice will be issued by the GST department for the temporary mismatch.

sai reddy

sai reddy (Querist)

19 December 2021 I purchased a product and the seller has issued two invoices for it, so I have TWO TIMES the eligible ITC available now in GSTR-2A.

If I claim the correct amount of ITC(only for single item) in GSTR-3B, what will happen if the seller issues credit note next month?

1. Will I have to pay the reverse ITC from my pocket next month?

2. It will cause mismatch in 2A and 3B for 2 months(this month and the next month). Will the GST department issue notice for the same?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

19 December 2021 1 Not required if you claim for single item.
2 No notice will be issued in such a case.

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sai reddy

sai reddy (Querist)

19 December 2021 @CA R SEETHARAMAN, Thank you sir. How should I correctly claim the ITC?

1. Should I show the correct amount(ITC of single item only) in ITC available?

or

2. Should I show the total amount(for both item) in ITC available, and show the ITC of one item in "ITC reversed" section?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

19 December 2021 Show the correct amount(ITC of single item only) in ITC available.

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