Mismatch in ITC claimed as per GSTR3B and as per GSTR2A

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S Satya Sagar

MBA

23 Points Posted on 28 May 2019

Hi. We handle customs clearance and transport services. We regularly avail transport services from our vendors for which we pay tax under RCM every month. We are taking credit of this tax paid under RCM by declaring the same under GSTR3B. Recently there is a provision introduced in GST website to compare the ITC availed in GSTR3B and ITC available as per GSTR2A. Since all of our transporters are unregistred all these invoices have not been uploaded vendors in GST returns. The ITC available as per GSTR2A does not reflect the tax paid
on RCM on which credit is available. Due to this there is a mismatch between the ITC claimed by us Including credit taken on Tax paid under RCM and ITC available as per GSTR2A. Pls suggest how to solve this issue and what i should do going forward

Replies (5)

CA Altamush Zafar

GST Consultant

10402 Points Posted on 28 May 2019

You are not at fault here. Carry on as you are doing

Pankaj Rawat

GST Practitioner

29904 Points Posted on 29 May 2019

When your transporter is unregistered then how can it be reflect in your 2A . Moreover if you are doing rcm & availing credit for same by depositing in cash ledger , then its hardly matter if its not being reflected in your 2A

CA Rashmi Gandhi

Chartered Accountant

44487 Points Posted on 29 May 2019

There is no need that the ITC paid on RCM is available in GSTR-2A as you are paying the GST on it and you are claiming the ITC paid by you via cash.
So,no need to worry take ITC of amount paid under RCM even if same is not reflected in GSTR-3A