Sir
Recently GST audit for 2017-18 was conducted by the department and they have raised a demand of approx 10 lac under CGST and SGST due to excess credit availed in 3B vis-a-vis 2A.
We reconciled the same and found in 90% case, we have eligible invoices with us but the supplier has not filed its return to include these invoices with the result differences arose.
In 10% cases, we found that we have claimed ITC merely on presumption bases on bank charges/process charges of banks on which GST is generally charged by the bank but the bank has not filed returns to include the above transactions.
What is the remedy for us. Can we fight with the department to claim ITC on which we have eligible invoices as per GST law to the extent of 90% amount?
Please suggest