Please help me. In FY 2018-2019 by mistake I have taken excess ITC of Rs 6 lakh in GSTR3B, and i was realize that in April 2021.
Now in april 2021 i have reverse this ITC but i have not mention that figure in GSTR3B table 4(B), instead of this i have taken less ITC what i have available in my GSTR2B of April 2021.
For example, I have ITC of Rs. 9 lakh in my GSTR2B of April 2021, but while filling of GSTR3B i took itc of Rs. 3 lakh only, as i have to reverse that 6 lakh ITC which i have took in FY 2018-2019.
now here officer is not accepting this and asking me to reverse the ITC via GSTR3B table 4(B) or via DRC-03.
As per Circular No. 170/02/2022-GST on dated 06/07/2022, it is clearly mention in Point 4.1:,
It has been observed that different practices are being followed to report ineligible ITC as well as various reversals of ITC in FORM GSTR-3B Table 4(A)
now here officer has already issue Show cause notice, now how may i convey officer regarding this and it is allow? what i have done, please help me.
CAclubindia
