MISMATCH IN 2A AND 3B

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This discussion addresses a mismatch between input tax credit (ITC) reported in GSTR-2A and GSTR-3B during the annual return filing. The user has a higher ITC in GSTR-3B than GSTR-2A but possesses valid invoices. Advice suggests filing the annual return as is, reconciling with suppliers, and preparing invoices in case of a departmental notice, as initial discrepancies might be accommodated for the first year.

harshit darji

harshit darji (Querist)

22 April 2020 I AM FILLING ANNUAL RETURN
1. ITC as per GSTR-2A for cgst 15000
2.ITC as per sum total of 6(B) and 6(H) above(GSTR 3B)- FOR CGST IS 20000.
THEN WHAT SHOULD I DO IN ANNUAL RETURN?? SHOULD I KEEP IT AS IT IS??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

22 April 2020 No reverse excess ITC and pay it with interest through DRC 03.

harshit darji

harshit darji (Querist)

23 April 2020 But sir i have a valid invoice copy with all four condition mentioned as per cgst act..do i have to pay second time there?

Sivakanth Badida

Sivakanth Badida (Expert)

23 April 2020 I think you are bound to receive a notice from the department, but I think for the first year credit would be allowed based on invoice. even though the law says tax should have been paid, it is better you keep the invoice ready and defer payment of tax and interest. just file it as it is.