Clarification 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 2018-19
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Input tax credit discrepancies require document verification and certification to confirm supplies and supplier tax payment before acceptance. Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A, the proper officer shall obtain invoice details, verify possession of tax invoices, receipt of goods or services, payment of the supply including tax, compliance with time limits and reversal requirements, and-depending on materiality-require CA/CMA certification with UDIN or supplier declaration to confirm that supplies were made and tax paid by the supplier.
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Provisions expressly mentioned in the judgment/order text.
Input tax credit discrepancies require document verification and certification to confirm supplies and supplier tax payment before acceptance.
Where ITC claimed in Form GSTR 3B does not appear in Form GSTR 2A, the proper officer shall obtain invoice details, verify possession of tax invoices, receipt of goods or services, payment of the supply including tax, compliance with time limits and reversal requirements, and-depending on materiality-require CA/CMA certification with UDIN or supplier declaration to confirm that supplies were made and tax paid by the supplier.
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