Sir
In General ledger few invoices ITC is wrongly updadated as SGST and CGST instead of IGST. Hence GSTR3B ITC claim also wrong (Inter head difference). Based on GSTR3B ECL balance is formed.
While doing Reconciliation between GSTR2A and GSTR3B, we found the inter head difference. GST proper officer asking why wrongly ITC claimed. When they are corrected in future.
What is issue of GST Inter head difference. How to solve them. Thanks a lot
The issue of GST Inter head difference can be solved by correcting the ledger accounts, reconciling GSTR2A and GSTR3B, rectifying the incorrect ITC claim in subsequent returns, communicating with the GST officer, and regularly reviewing GST returns and ledge accounts.
Sir,
Now ASMT-10 scrutiny is going on for the FY 2022-23. Can we correct GL and GSTR3B now. What is the issue of inter head difference. Thank you
Sir,
GST proper officer is not accepting the inter head adjustments. Asking to pay through DRC-03 with interest.
No interest and penalty on ITC availment under wrong head. IGST claimed in SGST and CGST is not revenue loss, Madras High Court, Kerala High Court, Karnataka High court and Calcutta High Court case is there. The proper officer is asking any case judgement in Gujarat High Court. This for the Financial Y 2022-23
Naveen Fintech Pvt Ltd
Kolkata
CA Inter
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Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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