Chartered Accountant
369 Points
Joined May 2013
The mechanism of ITC availment comparison on the base of GSTR2A is not fair and not in line with GST , as GSTR 2A is just a auto-populated report and not a return.
Where are valid invoice as per rules is available , then one can file annual return based on which is availed in GSTR 3B. Shortfall shall not be disallowed.