The Goods and Services Tax Network (GSTN) has addressed and resolved an issue concerning duplicate entries in GSTR-2B for certain taxpayers. A corrected GSTR-2B has now been generated. To ensure accurate Input Tax Credit (ITC) claims while filing GSTR-3B, taxpayers are advised to verify the ITC values carefully in compliance with GST laws.
Key Recommendations for Taxpayers
Verify ITC Values:
Taxpayers should cross-check the ITC they are claiming against the following sources:
- The auto-drafted ITC statement (GSTR-2B) available for download.
- The PDF version of the system-generated GSTR-3B.
- The ITC details displayed on mouse hover of Table 4 in GSTR-3B.
Addressing Discrepancies:
- In cases where discrepancies are observed between pre-filled GSTR-3B values on-screen and the correct figures from the sources mentioned above, taxpayers should rely on the accurate ITC values for filing their returns.
Official copy of the Advisory is as follows
For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR-2B which has since been fixed and correct GSTR-2B has been generated. In this regard, taxpayers while filing GSTR-3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.
They may check the correct ITC value from download of Auto drafted ITC statement GSTR-2B or pdf of System Generated GSTR-3B or on the ITC observed on the mouse hover of Table 4 in GSTR-3B, particularly in any such case where there is any difference observed between the correct figures available at places as stated above and the prefilled GSTR-3B observed on screen.
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