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ITC Inter head difference between GSTR2A and 3B

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E.KALAIKOVAN

Sr. Accounts Manager

214 Points Posted on 05 August 2025

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

Replies (3)

Quick Summary

This discussion addresses the common issue of 'inter head differences' in GST, where Input Tax Credit (ITC) is incorrectly recorded as SGST/CGST instead of IGST in the General Ledger, leading to discrepancies between GSTR2A and GSTR3B. The proper officer is questioning these incorrect claims, particularly during ASMT-10 scrutiny. Solutions involve correcting ledger accounts, reconciling returns, rectifying claims in future filings, and communicating with the GST officer. While some High Courts have ruled against interest/penalties for such errors, the officer is seeking Gujarat High Court precedents.

Rama chary Rachakonda

Master in Accounts & high court Advocate

7021 Points Posted on 05 August 2025

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.

E.KALAIKOVAN

Sr. Accounts Manager

214 Points Posted on 05 August 2025

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

E.KALAIKOVAN

Sr. Accounts Manager

214 Points Posted on 07 August 2025

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