Tax Liability and ITC Summary related Issues

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Fahad Ali

23 Points Posted on 18 February 2025

Sir/Ma'am

I have been filing quarterly return under QRMP scheme. In 3rd Qtr I have filed GSTR 1 but only upload details of B2B and forgot to put details of B2C.

At last day of filing of GSTR3B I become known to my fault then I have uploaded details of B2C in GSTR 1A and shortly after I have filed GSTR 3B with claiming ITC as auto populated in GSTR 2B which is shown in GSTR 3B.

In next month GST Deptt. issued notice u/s 61 and that notice I have also attached below

In notice they said that I have no amount ITC available in auto drafted GSTR 2B although I have claimed it in GSTR 3B

And I think they also wrongly drafted the notice by saying in the month of september but reded the portion in december detail((for clarity please first see the notice)).

Query 1: Whether this notice is due to filing of GSTR 1A ?

Query 2: What should I do for ITC related notice ?

Replies (3)

Quick Summary

A business filing quarterly GST returns under the QRMP scheme mistakenly omitted B2C details in GSTR 1. After filing GSTR 3B with auto-populated ITC, they received a Section 61 notice alleging no ITC was available, despite it being claimed. The notice seems to have an error regarding the month. The advice is that the notice is separate from the GSTR-1A amendment and requires cross-verification of GSTR-2B and GSTR-3B, checking for errors in the notice, and submitting a formal clarification with supporting invoices and GSTR-2B.

Fahad Ali

23 Points Posted on 18 February 2025

Notice u/s 61 upload here

Aashok Kumar Sharma

Finance/Compliance Consultant

77976 Points Posted on 04 November 2026

The Section 61 notice regarding ITC mismatch is independent of your GSTR-1A outward supply amendment. To resolve it, cross-verify your GSTR-2B against GSTR-3B, check for any typographical or period errors in the department's notice, and submit a formal clarification with supporting invoices and your GSTR-2B statement.

Rushabh

Automation Expert

10733 Points Posted on 14 November 2026

GSTR‑1A is for adding/amending outward-supply details for the same tax period; it does not report or generate ITC. For a quarterly QRMP taxpayer, GSTR‑1A can be filed only after filing that quarter’s GSTR‑1 and before filing the quarter’s GSTR‑3B. Its impact on the recipient’s GSTR‑2B is generally reflected in the following period’s GSTR‑2B, not necessarily the 2B used to prepare the quarter’s 3B. So the notice is not necessarily caused by filing GSTR‑1A; the key is whether the ITC claimed was actually available in the relevant GSTR‑2B and otherwise eligible.

Compare the notice period and tax/return figures with your filed GSTR‑3B, GSTR‑2B and the supplier-wise ITC working. If the notice says September but discusses December, point out the apparent period mismatch in your reply and attach the relevant filed returns and reconciliations.
For any ITC not appearing in the relevant GSTR‑2B, establish eligibility independently with invoices, receipt of goods/services, payment and supplier/return evidence, and explain the timing difference. GSTR‑2B alone is not the complete test of eligibility, but an ITC claim must meet the statutory conditions.
Reply to the section 61 scrutiny notice by the specified date through the applicable GST portal facility, addressing each discrepancy. If the credit was ineligible or excess, consider correction/payment with applicable interest; do not assume the notice itself is a demand order.

To resolve this, reconcile the quarter’s GSTR‑2B against the ITC claimed and verify when the GSTR‑1A amendments flowed through to the recipient’s statement. Manual return-by-return comparisons are difficult, and automation can reduce repetitive checks while keeping eligibility decisions under professional control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For help streamlining reconciliations and compliance workflows, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1