GST ITC in 3B as per bills but not reflecting in 2A

[Balakrishnan Ramalingam]

Dear sirs,

My client have received notice demanding ITC excess claim in 3B vis a vis 2A. Claim of ITC in 3B is genuine based on original invoices from vendors. Some other dealers in past receiving such notices just represented that they have valid bills and dept accepted. Now it seems dept. refusing to accept and demanding huge amounts of such differences between 3B and 2A.

What is the actual provisions as per GST Law to claim ITC. Please support your advises with circulars, notifications, press release etc., to represent before the Dept.

Thanks

R.Balakrishnan FCA

AI Summary

Input Tax Credit mismatch: reconcile supplier GSTR 1 with recipient records or face added output liability.
Disputes where Input Tax Credit appears in GSTR 3B but not in GSTR 2A require reconciliation of supplier reported outward supplies and recipient records; original invoices, payment evidence, and proof of receipt support ITC claims, yet the burden of proof lies on the claimant and unresolved mismatches may be added to the recipient's output liability. Recipients should obtain supplier corrections to GSTR 1, reconcile with 2A, and present documentary evidence when replying to departmental notices.