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GST SCRUTUNY

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afreen shaikh

139 Points Posted on 13 September 2023

DIFFERENCE BETWEEN GSTR2A AND GSTR3B IS TO BE PAID??? FOR THE PERIOD 2020_21
OR LEDGER CONFIRMATION FROM SUPPLIER WILL DO??
OFFICER TELLING TO MAKE PAYMENT

PLEASE HELP

Replies (2)

Quick Summary

This discussion addresses GST scrutiny concerning differences between GSTR-2A and GSTR-3B for the 2020-21 financial year. If your claimed Input Tax Credit (ITC) in GSTR-3B exceeds your GSTR-2A, tax authorities may request proof. This can include ledger confirmations from suppliers, tax invoices, and payment evidence. For specific periods, a CA certificate or supplier confirmation might suffice to avoid payment, provided the tax has been paid by the supplier. It's also crucial to check if the period is time-barred under Section 73.

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 14 September 2023

Consider to gstr 2a...

Aashok Kumar Sharma

Finance/Compliance Consultant

75651 Points Posted on 08 November 2026

2A vs 3B difference for FY 2020-21:
• If ITC claimed in 3B exceeds 2A for FY 2020-21, the department may seek proof: ledger confirmations from suppliers, tax invoices, and payment proof. For FY 2017-18 to 2021-22, CBIC Circular 183/15/2022 lays down a procedure: for differences up to Rs 5 lakh, a CA certificate (or supplier's certificate below Rs 5 lakh) confirming that the supplier paid tax on those supplies.
• If verified, no payment needed. Otherwise, pay the difference with interest.
• Check whether the period is now time-barred under Sec 73.