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Notice for ITC difference between GSTR3B v/s GSTR2B


20 July 2022 We received notice for ITC difference between GSTR3B v/s GSTR2B for FY 2021-22, we availed provision ITC 5% up to December 2021 and previous year invoices ITC availed in current year.

Is there any time limit for provisional ITC availed?
I understand that time limit for ITC availed FY 2021-22 is up to Sep-2022.

Request your suggestion to reply to notice.

Please share any case law related to this issue.

Thanks & regards,
Munisami.G



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