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2A & 3B mismatch

Akshay Kale (131 Points)

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

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3 Replies

Rajkumar Patel (602 Points)
Replied 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

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Sneha Latha (Paid Assistant) (89 Points)
Replied 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.

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