Mismatch in ITC claimed between GSTR - 3B Vs GSTR - 2A
This query is : Resolved
13 February 2023
Dear Sir,
We being a corporate client has rec’d GST notices from FY19-20 to FY21-22 regarding mismatch in ITC claimed between GSTR - 3B Vs GSTR - 2A.
Background:
The client has not updated their GSTN in our record. As a result, we have reported all their sales under B2C sales in monthly GSTR-1 return instead of B2B category.
Now on client request, we have issue them confirmation letters saying that the said sales are treat as B2B sales and enclosed all taxable invoices of respective Yrs.
Request you to guide whether client would get GST input Credit for all the Yrs?
Regards,
We being a corporate client has rec’d GST notices from FY19-20 to FY21-22 regarding mismatch in ITC claimed between GSTR - 3B Vs GSTR - 2A.
Background:
The client has not updated their GSTN in our record. As a result, we have reported all their sales under B2C sales in monthly GSTR-1 return instead of B2B category.
Now on client request, we have issue them confirmation letters saying that the said sales are treat as B2B sales and enclosed all taxable invoices of respective Yrs.
Request you to guide whether client would get GST input Credit for all the Yrs?
Regards,
14 February 2023
unfortunately period from 2019-20 to 2021-22 is not covered under recent CBIC Circular regarding submission of CA certificate or self certification on letter head in case of mismatches for Rs. 5 lacs or more and less than 5 cr respectively so your client may have to fight a long battle for justifying his input tax credit as the authorities may not agree here.
15 February 2023
Many Thanks Sir for your valuable response.
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
- Off Market debit and credit transaction
- Itr 1 processing
- Showing Gift from relative in ITR for this year
- Short Term Capital gain on shares bought and sold after 2018 onwards
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Share accounting-->fifo - capital gain - period as per fifo?
- Form 10E u/s 89(1). Need clarification because experts opinions differ !!!!
- ITR 2 Short Term gain & Long term gain
- ITR returnFY25-26
- ITR selection for salaries and capital gain less than L
- Difference in tax comparison report
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
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
