Answer

1. F

   Facts

   Scrutiny often flags ITC claimed in GSTR-3B above what appears in GSTR-2A or 2B. For periods before 2022, credit not in 2A was allowed within limits; from 2022, Sec 16(2)(aa) requires the invoice to be in 2B.

2. P

   Provisions and law

   • Sec 16(2)(aa), CGST Act 2017From 1 January 2022, ITC requires the supplier to have furnished the invoice
   • Sec 61, CGST Act 2017Proper officer may scrutinise returns, inform discrepancies and seek an explanation
   • Rule 36(4), CGST Rules 2017Restricts ITC to invoices in GSTR-2B, with earlier provisional limits for older periods
3. A

   Analysis

   The period matters. For FY 2019-20 to 2021, Rule 36(4) allowed a limited provisional credit, and CBIC Circular 183/15/2022 lets buyers support older differences with supplier certificates. Example: for FY 2020-21 a Rs 3 lakh gap can be supported by a CA or supplier certificate that tax was paid. For 2022 onwards, credit outside 2B is hard to defend and usually must be reversed.

4. C

   Conclusion

   1. 1Identify the period of each ITC difference
   2. 2For older periods, collect supplier certificates or CA certificates and payment proof
   3. 3For 2022 onwards, reverse credit not supported by 2B with interest
   4. 4Reply invoice-wise in ASMT-11 with documents

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.