Tax notices + litigation · GST Notice
GSTR-2A / 2B mismatch notices: ITC reversal demands
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Facts
The most common GST notice: your GSTR-2B shows less ITC than what you claimed in GSTR-3B. Reasons: vendor didn't file GSTR-1, vendor filed after your return date, invoice uploaded incorrectly.
Provisions and law
- CGST Act, Sec 16(2)(aa), 16(4) | Rule 36(4)
Analysis
Sec 16(2)(aa): ITC is available only on invoices appearing in GSTR-2B. If not in GSTR-2B, ITC must be reversed with interest (18% per annum). Defence: Get vendor to file/amend their GSTR-1. Once vendor files, the invoice appears in your GSTR-2B and ITC can be claimed. Chasing vendors is now a mandatory compliance activity.
Conclusion
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GSTR-2B and e-invoice data into purchase books and ITC
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