Quick Summary
The CBIC videCircular No. 183/15/2022-GST dated December 27, 2022has issued a clarification to deal with the difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19. Section 16 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as CGST Act) provides for eligibility and conditions for availing Input Tax Credit (ITC). During the initial period of implementation of GST, during the financial years 2
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FAQ :
The circular clarifies how to deal with differences between the Input Tax Credit (ITC) availed in Form GSTR-3B and that reflected in Form GSTR-2A for the financial years 2017-18 and 2018-19.
Discrepancies arose because suppliers sometimes failed to furnish correct details of outward supplies in their Form GSTR-1, or made errors like reporting B2C instead of B2B supplies, or used incorrect GSTINs, which meant these supplies didn't appear correctly in the recipient's GSTR-2A.
Tax officers will first seek details of invoices where ITC was claimed in GSTR-3B but not reflected in GSTR-2A. They will then verify if the conditions under Section 16 of the CGST Act (possession of invoice, receipt of goods/services, payment to supplier) are met.
If the difference exceeds Rs 5 lakh for a supplier, the registered person must provide a certificate from a Chartered Accountant or Cost Accountant certifying that the supplies were made and tax was paid by the supplier.
For differences up to Rs 5 lakh, the claimant needs to produce a certificate from the supplier confirming that the supplies were made and tax was paid in their GSTR-3B.
No, these clarifications are specific to bonafide errors made during FY 2017-18 and 2018-19 and apply only to ongoing proceedings in scrutiny, audit, or investigation, or pending adjudication/appeal cases for those periods.
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