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TMI BlogClarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 16 of the Kerala State Goods and Services Tax Act, 2017 (hereinafter referred to as "KSGST Act") provides for eligibility and conditions for availing Input Tax Credit (ITC). During the initial period of implementation of Goods and Services Tax, during the financial years 2017-18 and 2018-19, in many cases, the suppliers have failed to furnish the correct details of outward supplies in their FORM GSTR-1, which has led to certain deficiencies or discrepancies in FORM GSTR-2A of their recipients. However, the concerned recipients may have availed input tax credit on the said supplies in their returns in FORM GSTR-3B. The discrepancies between the amount of ITC availed by the registered persons in their returns in FORM GSTR-3B and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plementation of the provisions of the law across the field formations, the Commissioner of State Tax, in exercise of its powers conferred under sub-section (1) section 168 of the KSGST Act, hereby clarifies as follows: Sl. No. Scenario Clarification a Where the supplier has failed to file FORM GSTR-1 for a tax period but has filed the return in FORM GSTR-3B for said tax period, due to which the supplies made in the said tax period do not get reflected in FORM GSTR-2A of the recipients. In such cases, the difference in ITC claimed by the registered person in his return in FORM GSTR-3B and that available in FORM GSTR-2A may be handled by following the procedure provided in para 4 below. b. Where the supplier has filed FORM GSTR-1 as w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned wrongly, that ITC on those transactions is required to be disallowed, if claimed by such recipients in their form GSTR- 3B. However, allowance of ITC to the actual recipient shall not depend on the completion of the action by the tax authority of such registered person, whose GSTIN has been mentioned wrongly, and such action will be pursued as an independent action. The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his form GSTR 3B but which are not reflecting in his form GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of KSGST Act in respect of the input tax credit availed on such inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r CMA shall contain UDIN. UDIN of the certificate issued by CAs can be verified from ICAI website https://udin.icai.org/search-udin and that issued by CMAs can be verified from ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx . 4.1.2 In cases, where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year is upto Rs 5 lakh, the proper officer shall ask the claimant to produce a certificate from the concerned supplier to the effect that said supplies have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in FORM GSTR 3B. 4.2 However, it may be note ..... X X X X Extracts X X X X X X X X Extracts X X X X
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