GSTR2A and GSTR3B difference ITC ineligible how to return
This query is : Resolved
17 March 2025
Sir/mam,
we are filing GSTR3B every month as per 2B what we want to Claim ITC we are filing 3B returns remaining leaving.
we are received notice GSTR2A and GSTR3B difference amount to declare as ineligible ITC
Actually we are not claimed and how to declare difference amount as in eligible
please guide this process how to return difference amount in 3B without effecting credit ledger balance
Thanking you,
we are filing GSTR3B every month as per 2B what we want to Claim ITC we are filing 3B returns remaining leaving.
we are received notice GSTR2A and GSTR3B difference amount to declare as ineligible ITC
Actually we are not claimed and how to declare difference amount as in eligible
please guide this process how to return difference amount in 3B without effecting credit ledger balance
Thanking you,
12 August 2025
1. Difference Between GSTR-2A and GSTR-3B ITC
GSTR-2A: Auto-generated statement from suppliers’ GSTR-1 showing ITC available based on invoices uploaded by suppliers.
GSTR-3B: Monthly summary return filed by recipient declaring ITC claimed (eligible) and taxable supplies.
Issue: Sometimes, ITC claimed in GSTR-3B may not match with ITC reflected in GSTR-2A due to various reasons like:
Invoices not uploaded by supplier.
Partial credit claimed.
Credit taken wrongly or on ineligible supplies.
2. What if Notice is Received for Difference Amount (Ineligible ITC)?
The department asks to pay tax on ITC wrongly claimed or difference between GSTR-2A and GSTR-3B.
If you have not claimed such ITC in GSTR-3B, you still need to pay tax on difference (since supplier has claimed it but you didn’t, so mismatch).
3. How to Return the Difference Amount in GSTR-3B?
You need to pay the tax on ineligible ITC through GSTR-3B under the tax liability head, but you cannot reverse ITC credit ledger because you never claimed that ITC.
Procedure:
In the month you want to declare the ineligible ITC, add the difference amount under "Outward Tax Liability" in GSTR-3B (IGST/CGST/SGST as applicable).
Pay the tax amount accordingly.
No need to adjust ITC ledger since you never claimed it.
4. Additional Steps (If Applicable)
If you have already claimed excess ITC in previous months, then you need to:
Reverse the excess ITC by reducing ITC in the current month’s GSTR-3B (under ITC reversal section).
Pay interest on excess ITC claimed.
But as per your case, you said you did not claim it, so just pay tax on the difference.
GSTR-2A: Auto-generated statement from suppliers’ GSTR-1 showing ITC available based on invoices uploaded by suppliers.
GSTR-3B: Monthly summary return filed by recipient declaring ITC claimed (eligible) and taxable supplies.
Issue: Sometimes, ITC claimed in GSTR-3B may not match with ITC reflected in GSTR-2A due to various reasons like:
Invoices not uploaded by supplier.
Partial credit claimed.
Credit taken wrongly or on ineligible supplies.
2. What if Notice is Received for Difference Amount (Ineligible ITC)?
The department asks to pay tax on ITC wrongly claimed or difference between GSTR-2A and GSTR-3B.
If you have not claimed such ITC in GSTR-3B, you still need to pay tax on difference (since supplier has claimed it but you didn’t, so mismatch).
3. How to Return the Difference Amount in GSTR-3B?
You need to pay the tax on ineligible ITC through GSTR-3B under the tax liability head, but you cannot reverse ITC credit ledger because you never claimed that ITC.
Procedure:
In the month you want to declare the ineligible ITC, add the difference amount under "Outward Tax Liability" in GSTR-3B (IGST/CGST/SGST as applicable).
Pay the tax amount accordingly.
No need to adjust ITC ledger since you never claimed it.
4. Additional Steps (If Applicable)
If you have already claimed excess ITC in previous months, then you need to:
Reverse the excess ITC by reducing ITC in the current month’s GSTR-3B (under ITC reversal section).
Pay interest on excess ITC claimed.
But as per your case, you said you did not claim it, so just pay tax on the difference.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Tax on Amount transferred in HUF Account
- WRONG GSTR7 ENTRIES ACCEPTED ERRONEOUSLY
- Nursery business
- GST input credit on commercial property
- Working on Gold wastage during Melting of old gold jewellery
- GST REFUND ISSUE ON PURCHASE OF PLANT AND MACHINERY
- TDS on Dashcam rent and allied services
- TDS- 2026-27 Q1 Correction
- How do you manage client document collection and follow-ups in your CA/CS practice?
- Royalty payments to the Mining Department for procurement of murum - GST input
- Capital Gains Tax on Inherited Mutual Fund
- IMS (import of goods) ITC related
- Subject: Legal Remedy for Removal of Income Tax Demand for AY 2024–25 – Charitable Trust
- Expert Help Required for TDS Refund 100000 Through TRACES – AY 2022–23
- IMPORT PURCHASE ENTRY PASSED IN BOOKS OF ACCOUNT
- FAST DS 26 Undisclosed Foreign Asset Disclosure Scheme 2026
- Regime change
- Tally: Imported bank entries do not show up in manual reconciliation
- Sales of goods of amount Rs97 lakhs to a party
- Confused About My Career After 12th — Cyber Security, AI or Finance? Need Guidance
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
