I purchased some material for my civil construction work , my supplier filled his GSTR 1 return in 12 July 2020 , Corona time , for the month of March 2020 and I claimed the input tax credit in March 2020 Gst 3b return only , now I got a call from Gst department for the differences, they want me to show the reconciliation between Gst 2a and Gst 3b, What should I do now ?
You should gather all relevant documents, reconcile GSTR 2A and GSTR 3B, and be prepared to explain the discrepancy to the GST department. If the input tax credit was claimed correctly based on valid invoices, he should provide supporting documentation to justify his claim.
The department reply is suppliers filled March 2020 GSTR 1 after due date , so u are not eligible for Input Tax Credit in Fy 2019-2020, and department wants me to reverse the Input Tax taken, the Input Tax taken is 36000*2
GSTR-2A is a dynamic statement that keeps getting updated whenever your supplier files or revises GSTR-1, GSTR-5, or GSTR-6.
GSTR-2B is a static statement generated on a fixed date (14th of the following month) and does not change after that.
👉 For ITC claims, GST authorities now prefer GSTR-2B since it gives a clear, consistent snapshot of eligible input tax credit, while 2A is mainly for reconciliation and reference.
Platforms like GSTHero can also help automate reconciliation between 2A, 2B, and 3B to avoid such issues.
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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