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Difference in ITC as per GSTR 2A downloaded and auto populated in GST Portal, Goods and Services Tax - GST |
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Difference in ITC as per GSTR 2A downloaded and auto populated in GST Portal |
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Dear Experts, Why there is a difference between the ITC amount reported in the GSTR-2A downloaded and the sum of ITC auto-populated in the ITC comparison table as per GSTR-2A in GST portal, even after accounting for all adjustments? For example, the ITC of IGST amount in the GSTR-2A report downloaded (excluding RCM and after all the adjustments) is ₹2,00,000, whereas the ITC of IGST amount auto-populated in the ITC comparison table as per GSTR-2A (excluding RCM) is only ₹1,20,000. Thanks in advance Posts / Replies Showing Replies 1 to 7 of 7 Records Page: 1
After 01-Jan-22 before availing ITC has to take cognizance of only 2B and not 2A. 2A is dynamic and 2B is static. My suggestion would be to download 2B and check.
There are various issues with GSTRA-2A which has finally led to the invention of GSTR-2B. It would be a very big task to reconcile these two figures and best advice would be not to attempt it.
Rule 36(4) w.e.f. provides that " No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,- (a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and (b) the details of 12[input tax credit in respect of] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60
I agree with the view of the experts.
If this is a requirement for the past period when GSTR-2B is not existing, then suggested to adopt one figure of GSTR-2A (the one where invoice listing is downloadable from the portal since the GSTR-2A figure appearing in GSTR-9 or in ITC comparison table - it is difficult to get the invoice listing) and proceed with reconciliation.
You can rise ticket at https://selfservice.gstsystem.in/
Dept is asking for a refund of amount on account of difference between 2A and comparison statement. The said period for which the refund is sought is for 2018-19 and in that period 2B was not available and hence data from comparison statement is being pulled out and difference is being sought as a demand. A) Is this demand right? B) can there be a technical issue in the auto-population of data in comparative statement when compared to 2A downloaded Page: 1 |
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