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GST ITC in 3B as per bills but not reflecting in 2A, Goods and Services Tax - GST

Issue Id: - 114779
Dated: 20-3-2019
By:- Balakrishnan Ramalingam
GST ITC in 3B as per bills but not reflecting in 2A

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Dear sirs,

My client have received notice demanding ITC excess claim in 3B vis a vis 2A. Claim of ITC in 3B is genuine based on original invoices from vendors. Some other dealers in past receiving such notices just represented that they have valid bills and dept accepted. Now it seems dept. refusing to accept and demanding huge amounts of such differences between 3B and 2A.

What is the actual provisions as per GST Law to claim ITC. Please support your advises with circulars, notifications, press release etc., to represent before the Dept.


R.Balakrishnan FCA

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Posts / Replies

Showing Replies 1 to 8 of 8 Records

1 Dated: 20-3-2019

Notice has to be examined for correct reply.

2 Dated: 21-3-2019

Compare the ITC bills with 2A. Some vendors may not update your bills in their GSTR 1 which may auto populated in your 2A. Ask the concerned vendors to upload their bills in their GSTR 1.

3 Dated: 21-3-2019
By:- Shravan Kumar


It is the responsibility of Every Vendor to file proper GSTR 1 providing details of all the invoices raised by them. When the receiver claims ITC based on the original Invoice received and have the evidence of making the payment to the same, cannot be shown as liable for mistake of the Vendor.

As per law one cannot be made responsible for others mistakes/violations! Dept. need to collect the evidence from receiver and punish/claim for the violation by the Vendor!!!

This is my personal opinion and as a businessman if the same problem is faced by me, I shall proceed based on this policy only!!!

4 Dated: 21-3-2019

Logically Sh Shravan Kumar is correct. I agree with him that ITC cannot be denied on technical and procedural lapse. There is a plethora of judgements to this effect. Specific case law may not be available but shelter of case laws on procedural or technical lapse can be taken for filing reply to the Show Cause Notice. A period of about six months may be taken for adjudication of the notice by the department. By that time, some case law may be available. Common portal system is itself not fool proof. On this ground also relief can be expected. The Querist has to wait for. I am very much hopeful if invoices are in order and tax has been paid by the supplier and the same has been utilised in the course or furtherance of taxable business, nobody can disallow ITC, especially in view of improper functioning of common portal system.

5 Dated: 21-3-2019

1. Mentioning wrong place of supply can lead to mismatch of figures. If mismatch persists despite uploading of invoices by suppliers, there is no escape route except to deposit the differential amount. There must not be revenue loss.

(2) At present, there is no such circular or case law which may help you. Instead of searching for circular or case law, best option is to rectify mismatch as suggested by Dr. Govindarajan, Sir. Mismatching is very serious offence.. If all the invoices are in order and tax has been paid correctly, there should be no problem in proper reconciliation of the figures. As per Section 155 of CGST Act, 2017, burden of proof is cast upon the person who avails ITC.

(3) Any case law would help only if there is no revenue loss to Govt.


6 Dated: 22-3-2019
By:- Shravan Kumar


Burden of Proof is with the ITC claimed party, Accepted!

What is the proof Required?

Is the physical copy of Original Invoice raised by Vendor is not enough proof? Is the payment to Vendor corresponding to the Invoice is not enough proof? Evidence of goods received and billed to customer and paid GST (either B2B OR B2C) is not enough proof?

what GST Dept. expects to go to the Vendor office and fight with them?????

7 Dated: 22-3-2019

Dear Sh. Shravan Kumar Ji,

Nobody can deny the proofs mentioned by you. These are basic docs. I agree with you in toto. But reasons for mismatch (excess ITC) have to be found out and resolved.

8 Dated: 25-3-2019

FAQ DECEMBER, 18 3rd Edition

Q 32. What happens where the details of inward supplies furnished by the recipient do not match with the outward supply details furnished by the supplier in his valid return?

Ans. In case of mismatch, the communication would be made to the both parties. If the mismatch is not rectified, then the amount will be added to the output liability of recipient in the return for the month succeeding the month in which discrepancy is communicated.


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