Answer

1. F

   Facts

   Circular 183/15/2022-GST allows proof that the supplier paid tax for FY 2017-18 and 2018-19 mismatch cases. For differences above ₹5 lakh per supplier a CA or cost accountant certificate is needed; below that, a supplier certificate.

2. P

   Provisions and law

   • Circular 183/15/2022-GSTProcedure to verify ITC differences between GSTR-3B and GSTR-2A for FY 2017-18 and 2018-19
   • Sec 16(2)(c), CGST Act 2017ITC subject to tax actually paid by the supplier
3. A

   Analysis

   Many suppliers filed GSTR-1 late, so their invoices were not in your 2A then. Get certificates from suppliers or a CA confirming tax was paid in their GSTR-3B. Attach them to DRC-06.

4. C

   Conclusion

   1. 1List the supplier-wise mismatch.
   2. 2For each above ₹5 lakh, get a CA certificate; below, a supplier certificate.
   3. 3Attach them to the DRC-06 reply.
   4. 4Ask the officer to apply Circular 183/15/2022-GST.

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