GST Notice: Reconcile 2A vs 3B Discrepancies

This query is : Open

Quick Summary

A user received a GST notice highlighting a difference between GSTR-2A and GSTR-3B figures. They've encountered discrepancies between the notice's figures, the portal's tax comparison report, and downloaded 2A data. Potential causes include updates after notice issuance, unreflected ITC reversals, and importantly, GST paid on customs duty for imports not being accounted for by the department. While IGST on imports is permissible, it doesn't appear on the tax comparison sheet.

CA Parul Saxena

CA Parul Saxena (Querist)
Follow

21 January 2021 I have received a notice stating the difference of 2A and 3B..
But the problem is the figure mentioned in notice as per 2A is different with that of amount as per 2A visible on tax comparison report on portal...
Is it possible?
One more issue is Downloaded 2A in excel figure is different from that of tax comparison report ,...is it also possible?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
Follow

22 January 2021 It may happenend due to update of 2A after issue of notice.... But chances are least... Just check credit note details. Details of ITC reversed didn't reflected in Tax Comparison sheet, check it also.

CA Parul Saxena

CA Parul Saxena (Querist)
Follow

22 January 2021 one more thing is noticed,,,gst paid on custom duty of import of goods not considered by department...major difference is of that,,,and one mistake i have done i have shown igst input of custom duty in all other itc tab of gstr3b

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
Follow

22 January 2021 Yes IGST on custom duty is not shown in Tax Comparison Sheet...

CA Parul Saxena

CA Parul Saxena (Querist)
Follow

23 January 2021 But we are allowed to take this IGST on import of goods?

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
Follow

23 January 2021 You are allowed but same will not reflect in GST Comparison Sheet .

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now