Jayant (Accounts) (191 Points)
12 October 2017Bank charges for July2017 reflected in GSTR-2A after filing GSTR-3B. We have accepted Bank charges Invoices in GSTR-2.
Now there is a mismatch between GSTR-3B and GSTR-2 for ITC claimed (to the extent of Bank Charges Invoices).
How to resolve this mismatch?
Shilpa Makwana
(Consultant)
(42 Points)
Replied 28 October 2017
In this case, the ITC claimed and utilized in Form GSTR-3B is less when compared to the eligible ITC declared in Form GSTR-2. Therefore, the differential amount of ITC will be credited to your e-credit ledger on submitting GSTR-3.
CA Naveen Chand
(Chartered Accountant)
(12729 Points)
Replied 28 October 2017
HELLO Jayant ,
gstr 3b is not a final return as it is only provisional return
and yes u can accept the bank charges bills to availed right credit and file the return
whatever u claim in gstr 2 , it should be supported by invoices that all . . .
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 28 October 2017
Yes...
I agreed with Mr. NAVEEN CHAND.,
GSTR 3B is a interim return. Any mistakes and Mismatch in GSTR 3B don't be worried with.
Also we can rectify in GSTR 1, 2 and 3 returns.....
My Small Advise.,
Pay your Liability as per Your Transaction. In case we miss any ITC related activities no more effects for us.
But, the same way we paid lesser amount as per Transactions we get ready to pay balance with Interest...
Thanks & Regardss
P M RAJA
>>> GOOD LUCK <<<
Excel Mastery Program
CAclubindia
