Save Rs 499. Go Ad-Free with CAclubindia Pro for 2 Full Years. Subscribe Now!

Gst asmt-10

Others 1472 views 4 replies

Raja sekhar

Accountant

41 Points Posted on 09 June 2018

I have received a notice from Department - GST ASMT-10.mismatch in GSTR3B and GSTR 2A, so my queries 1. Ifclaimed excess ITC, how to rectify this- whether paying directly to the dept because we received notice from them or by making adjt in next month GSTR3B return with interest? 2. if adjustment in GSTR3B return has to be made, the details have to be entered in column 4-2(b) i.e ITC reversed -others or any other column.3. if supplier is not uploading but i have hard copies of inv,how to rectify?

Replies (4)

Mondira Saha

GST

3925 Points Posted on 09 June 2018

you have to show invidience like

where you reverse /adjust your ITC print out.. make a reco status of your ITC ... till not no online process like ASMT 11 avalaible on portal so try to submit offline with your supporting document

you have to reverse ITC in others column

Vinod Babu

24196 Points Posted on 09 June 2018

You can reverse all the excess claimed itc in your next month returns.

Babajan

Accountant

69 Points Posted on 14 June 2018

Why should we reverse ITC if supplier has not uploaded.Supplier should upload whatever collected GST.

CA Padmasri Manyam

CA in Practice

1340 Points Posted on 14 June 2018

Exactly, there is no requirement to reverse credit due to the fault of the supplier. Unless the credit is claimed in excess without any invoice or without receiving goods or services, there is no requirement to reverse credit. The reply can be given in Form GST ASMT-10 indicating the reason for difference is due to the fault of the supplier not uploading the details in GSTR-1.