Hi Sir/ Madam
Suppose 10 Invoices are accounted in books on which ITC is eligible. On 10 Invoices is ITC 40,000
However only 8 invoices are appeared in 2B. On 8 Invoices ITC is 35000
In that case there will be mismatch in ITC reconciliation between books and GSTR 2B (5,000)
How to handle this difference in month end/year end closing in books
Please advise
Thanks
CAclubindia
