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Aashok Kumar Sharma

29 March 2026 at 05:59

Posted On : 29 March 2026

In Reply To :

Fy 22-23 --> tyed more in gst 3b vs 2b, any interest?

• Excess ITC in 3B vs 2B → technically incorrect availment
• Department can ask for reversal
• But since ITC was never utilized,
👉 NO interest is payable (as per Section 50 clarification)
• Your position is legally defensible and strong

naresh

29 March 2026 at 00:33

Posted On : 29 March 2026

Fy 22-23 --> tyed more in gst 3b vs 2b, any interest?

little complex and silly error made by old CA of my client

we got asmt 10 for fy2223 for writing more in 3b vs 2b. we mistakenly didnt see 2b in fy2223.

but my argument is --> anyways, no one can use this typed 3b (as its restricted to 2b by system only), so i didnt utilise it in subsequent months anyways (i checked i didnt exceed 2b in subsequent months from april 2023 onwards).

so my QUESTION IS , as there is no tax enrichment, can department push for recovery of this excess typed in 3b?

my view--> no because system never allows any excess over 2b anyways, its only showing in minus electronic ledger (which is as good as zero).
but can department charge interest for this excess typing?--> my view, no as its anyways as good as zero , right?

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