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2A & 3B mismatch

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Akshay Kale

92 Points Posted on 02 April 2020

3b is more than 2a
so in gstr 9 should we pay difference amount? but our 3b & books match...?fy 2018-19

Replies (3)

Quick Summary

This discussion addresses a mismatch between GSTR-3B and GSTR-2A for FY 2018-19, where GSTR-3B exceeds GSTR-2A. The advice given is that if your GSTR-3B and books match, and you have valid invoices for all claimed Input Tax Credit (ITC), including from unregistered dealers, you likely don't need to pay the difference. It's recommended to keep evidence of invoices where amounts don't match GSTR-2A.

Rajkumar Patel

373 Points Posted on 03 April 2020

Generally in such case, You should collect all evidence i.e Invoice for which Amount not matched with 2A and kept in seperate file

Sneha Latha

Paid Assistant

64 Points Posted on 03 April 2020

If the ITC availed in GSTR-3B which is matching with Books, ensure whether the entire ITC is eligible, and what is the amount of ITC which is procured from unregistered dealers (because they will not file returns, it will not get reflected in GSTR-2A) and ensure having valid invoices for the availed ITC. If we satisfy all these, no need to reverse.