Some key considerations while replying to a GSTR 2A Vs GSTR 3B notice (on merits)
GST
13-Nov-2024
- See the basis adopted by the notice: If it's based on table 8A of GSTR 9, it had a cut off date for each of the years concerned and ITC coming in 2A beyond those dates wouldn't populate in table 8A.
- 8A of GSTR 9 is generally net off credit note whereas it's compared with ITC before reversal from 3B (6B + 6H of GSTR 9 and doesn't consider table 7 Reversals, which could include credit note ITC)
- Possibility of last year ITC claimed this year isn't factored in schema of table 8 of GSTR 9, but results in apparent excess claim
- If you decide to download 2A as on date to check ITC reflecting so as to reply to notice, do extract for 18 months and not just 12 months, as there is a possibility of vendor including a entry in next FY upto Sep/Nov.
- Method of claiming ITC in 3B (Net of ITC or gross and reversal separately) can have a bearing on difference pointed out. So also the mistake of credit note on sales shown under ITC, if it wasn't corrected in GSTR 9 table 6&7.
- Extant provisions applicable for period of notice - S 16, R 36(4), S 38, Circular 183.
- IGST ITC difference connected with import BOEs(Not supposed to be matched with 2A)
Some of the trends;
- Demand of interest on claim of ITC if vendor has included entry in subsequent returns
-Treating the excess ITC reflecting as suppressed purchases/sales
While above analysis could be made and kept ready, a careful consideration needed based on facts and circumstances, if intention is to challenge/address the notice on
A) Jurisdiction,
B) Merits or
C) Both
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