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GST scrutiny 2019-20 and onwards

29 April 2024

is there any prescribed sop has been given by CBIC for gst scrutiny for FY 2019-20 and onwards. I have received notices regarding diff in 3B and R1 and 3B and 2A.
What documents they accept in these cases.
Earlier in case of 3B-R1 : Audited FS and Affidavit

in case of 3B-2A : Declaration/CA certificate, invoices and payment proof.

These documents are enough for 19-20, 20-21or something else are also recommended by cbic.

please share circular number also in this regard.

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4 Replies

CA Rashmi Gandhi (Chartered Accountant) (86285 Points)
Replied 30 April 2024

Refer Circular No.193 /05 /2023 dated 17 May 23 for 2A vs 3B mismatch.

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CA NAMRATA KAYARWAR (291 Points)
Replied 30 April 2024

Thanks 🙂

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CA Mayank A Jain (Chartered Accountant in Practice) (1127 Points)
Replied 30 April 2024

There is no notified SOP for conducting audit. In case of difference between GSTR-3B and GSTR-1 kindly provide the reconciliation with reasons, copy of GST returns, copy of GSTR-9 and 9C.

In case of difference between GSTR-2A and GSTR-3B, certificate can be given for FY 2019-20 however, from FY 2020-21, department may not accept certificate in the absence of any circular. However, if you can prove that tax has been paid by the supplier, then you can try to defend the ITC availed.

1 Like