ASMT 10 (GSTR2A VS GSTR3B MISMATCH OF ITC)

Is there any support to this CA Alatmush Zafar ji
Any Section or Any Case Law?

For support of not paying interest?

There was no liability to reverse itc. Rely on section 16 which does not require matching of itc.

Rule 36(4) does not have a section to empower it.

Moreover it is already shown but later in the same year due to mistake of other person.

Tax is paid by gstr3b and not 2a or gstr-1

One important note first: the notice says GSTR-2A but the operative document since April 2022 for ITC matching is GSTR-2B, not GSTR-2A. GSTR-2B is the static monthly statement; GSTR-2A is dynamic and keeps changing. Officers sometimes still refer to 2A in notices even though the law uses 2B. Confirm which document the department actually used for the comparison.

To draft your ASMT-10 reply, structure it in three parts:

Part 1, Admit and reconcile: For every invoices where GSTR-2B ITC exactly matches what you availed in GSTR-3B, present a month-wise reconciliation table (supplier GSTIN, invoice number, GSTR-2B amount, amount availed, difference).

Part 2, Explain variances: If you claimed ITC on invoices not yet in GSTR-2B at the time of claiming, explain the timing: supplier uploaded late, invoice was received and entered in books, ITC availed per Section 16(2)(aa) based on actual receipt. Attach invoice copies.

Part 3, Legal basis: Section 16(2)(aa) creates the right to ITC when all conditions are met (tax actually paid, goods or services received, invoice in possession). The GSTR-2B reflection is a procedural check, not the source of the entitlement.

Keep the reply factual and document-backed. A reconciliation table with invoice-level data is far more effective than a purely legal argument.

This [GSTR-1 vs GSTR-3B mismatch guide](https://taxgarden.in/blog/gstr-1-vs-gstr-3b-mismatch-reconciliation-guide-2026) has a reconciliation template you can adapt for the ASMT-10 reply.

Two points for the reply: (i) interest on wrongly availed ITC is 18% (not 24%) and only on ITC both availed AND utilised, retrospectively from 1 Jul 2017 (Sec 50(3) as substituted by Finance Act 2022); (ii) for 1 Apr 2019–31 Dec 2021, Circular 193/05/2023-GST says the 2A vs 3B gap is to be tested only against the Rule 36(4) limit then in force — ask the officer to show a 36(4) breach, not just a 2A gap.