TMI BlogGST : Relief for Recipients incase of GSTR-2A Vs 3B mismatchX X X X Extracts X X X X X X X X Extracts X X X X ..... GST : Relief for Recipients incase of GSTR-2A Vs 3B mismatch - By: - Vivek Jalan - Goods and Services Tax - GST - Dated:- 2-1-2023 - - In a Welcome Step, the CBIC has issued Circular 183/15/2022-GST dated 27 th Dec 2022 t o relieve the taxpayers of the various litigations in the past due to mismatches between the ITC available as per GSTR-2A and ITC availed as per GSTR-3B especially in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he FY 2017-18 and FY 2018-19. There have been numerous notices for GSTR 2A - GSTR 3B ITC mismatches which have been countered by the fact that in absence of GSTR-2/3 there was no requirement of 2A Vs 3B matching and ITC could be availed on basis of books of Accounts atleast in FY 17-18 and FY 18-19. The Apex Court in The Case of UNION OF INDIA VERSUS BHARTI AIRTEL LTD. ORS. - 2021 (11) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 109 - SUPREME COURT also held the same. The Department s contention was that since there was no matching then there could be a chance that Tax has not been paid to the Govt. and hence condition u/s 16(2)(c) was violated. Now a special dispensation has been provided vide Circular 183/15/2022-GST dated 27th Dec 2022 in accordance with which 2A Vs 3B mismatches disputes can be reso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lved. The cases can be divided into 3 Parts for which the Circular provides the following reliefs A. Cases in which orders have been issued, Tax/Interest/Penalty has been admitted and paid no relief B. Cases in which assessments/audits/enforcements are still ongoing relief as per Para 4 and other paras of Circular others C. Cases in which appeals have been filed relief as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Para 4 and other paras of Circular The various issues due to which there can be mismatches between 2A 3B which have been detailed as follows 1. Supplier failed to file GSTR 1 but paid the tax vide GSTR 3B 2. Supplier filed GSTR 1 but did not pay the tax vide GSTR 3B 3. Supplier filed GSTR 1 paid the tax vide GSTR 3B but reported B2B as B2C and hence GSTR-2A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of recipient was not updated 4. Supplier filed GSTR 1 but with wrong GSTIN of recipient The above four cases have been dwelt with in the Circular. However, there can be the following other scenarios also which have been covered as per this dispensation - 1. Value Mismatches between 2A Vs 3B 2. System glitches due to which 2A figure was not auto populated However, the foll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing Cases are not covered - 1. Where a CN has been subsequently issued by the supplier 2. Supplier filed GSTR 1 but did not file GSTR 3B Relief as per Rule 37A explained in the following video https://www.youtube.com/watch?v=yZ32tB5O7F8 The four step mechanism envisaged inn the circular to provide relief in GSTR-2A Vs GSTR-3B mismatch cases are as follows - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Step 1 - Taxpayer must ensure other terms of availing ITC are fulfilled like he should have an invoice, he should have received the goods/services, he should have filed his GSTR-3B , the ITC should not be blocked Step 2 - Where 2A Vs 3B Per FY Per Supplier is more than Rs. 5 lakhs A CA/CMA certificate from the supplier is needed that tax has been paid to the Govt. UDIN should be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... checked Step 3 - Where 2A Vs 3B Per FY Per Supplier is less than Rs. 5 lakhs certificated the supplier is needed that tax has been paid to the Govt. Step 4 - Where GSTIN of supplier is wrong then the Range of the recipient shall intimate the range of the person whose GSTIN has been inserted wrongly to verify that no ITC has been availed by such person This is a very welcome ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... step by The CBIC and should help in resolution of upteen number of disputes in the matter benefiting both Taxpayers as well as the revenue. - Reply By MANOJ SAINI as = In some cases input showing in GSTR-2A but supplier filed GSTR-1 after due dates for FY 2017-18 and 2018-19. So still department is making litigation in case where supplier has filed his GSTR-1 but beyond the due date. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... They are taking plea of para no. 4.2 of said circular they are mentioning that according to this supplier not filed return according to proviso of section 16(4) so they are not allowed credit. Please clear this Para 4.2 according to my understanding 16(4) state for avial inputs in books or in return. Help for understanding Dated: 10-2-2023 - Scholarly articles for knowledge sharing au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thors experts professionals Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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