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GSTR3-B AND GSTR2 -A MISMATCH

06 April 2019

what should we do when GSTR3-B AND GSTR2 -A MISMATCHED and department issued notice for clearance.. and related party has not filed return. who's liability for paying tax ?

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3 Replies

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 06 April 2019

If you are having the copy of original invoice & goods receipt note , then no need worry .

Prepare reco with 2A & enclosed copy of invoice which not reflected in 2a( the excess credit reported in 3b , )

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abhinav saxena (CENTRAL TAX INSPECTOR) (113 Points)
Replied 07 April 2019

read section 42 of cgst act,2017... if party didn't file, then no itc claim...read section 16(2)(d) of cgst act 2017 .... original invoices don't mean party paid the tax to government unless they file gstr-1 where liability is paid in gstr-3b

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