Difference in ITC auto populated in Annual Return Form & ITC credit claimed

[Guest]

there is GST input which gets auto populated in our GST annual return.

also there is an option to view credit & liability statement in which the ITC that gets auto populated in 2A reflects.

both of these amounts of 2A are different (in annual return form & credit/liability statement)

cant' find out the reason.

please advise.

[KASTURI SETHI]

Dear Querist,

The following are the possible reasons for difference in both returns mentioned:-

(1) Mentioning of wrong place of supply

(2). Incorrect or non-uploading of invoices by the supplier

(3) Snag in the functioning of Common Portal System.

Re-examine thoroughly and if you find that you are correct at Point No. 1 & 2,, then talk to the officials of Help desk. Some way-out may be evolved.

[Guest]

Sir, difference is in 2A statements which i have downloaded from portal & 2a amount which is reflecting in annual return form.

some amounts relating to f.y.2017-18 reflects in 2a statement of f.y.2018-19

that total i have already added to Annual return amount.

but ₹ 500/-reflecting less in annual return.

can't we get any details of how this amount gets auto populated in 2a summary ?

[KASTURI SETHI]

If the total difference is of ₹ 500/-, it is ignorable by the Common Portal System. I have read somewhere that to certain extent difference will be ignored but there must be no revenue loss. Ignorable may be for statistical purpose. Things will be clear in due course of time.

[Guest]

ok.thanks a lot Sir.

AI Summary

Input Tax Credit mismatch: reconcile supplier-uploaded invoices and portal data to resolve small auto-populated discrepancies. Discrepancy between ITC in the annual return and the 2A credit statement stems from differences between aggregated portal data used for the annual return and supplier-uploaded invoice entries in Form 2A. Likely operational causes are wrong place-of-supply entries, non-uploaded or delayed supplier invoices, or portal processing glitches. Small variances that do not produce revenue loss may be treated as ignorable by the portal. Taxpayers should verify invoice-level details and contact the portal helpdesk if supplier records and place-of-supply are correct.