GST
ITC not in GSTR-2B questioned in refund
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Facts
Refund of ITC is usually limited to credit supported by GSTR-2B for the period. Credit from invoices not in 2B, or from suppliers who did not file, is often reduced in the refund.
Provisions and law
- Sec 16(2)(aa), CGST Act 2017ITC is allowed only on invoices furnished by suppliers
- Rule 92(3), CGST Rules 2017Before rejecting a refund wholly or partly, a notice in RFD-08 is issued and the applicant replies in RFD-09 within 15 days
Analysis
Example: net ITC claimed Rs 6 lakh, but 2B supports Rs 5.4 lakh. If the Rs 60,000 came in 2B of the next month, show that; if it never appeared, accept the reduction. Remove credit from cancelled or non-filing suppliers before filing next time. Clean Annexure B purchase lists speed up refunds.
Conclusion
- Match Annexure B with GSTR-2B for the period
- Explain invoices that appear in later 2Bs
- Accept reduction for unsupported credit
- Clean up the purchase list for future claims
A Savvy can do this for you
Reply to refund deficiency memo RFD-03 and notice RFD-08
₹3,999
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