Purchase Omissions in GSTR 3B

[BDO India Services Private Limited]

Hi all,Greetings of the day!!

One of our client has got 3 notices for 'Purchase Omissions in GSTR 3B'.The officer is contending that our client has not taken ITC on a purchases which are appearing in GSTR 2A.This is a scenario where the ITC in 2A is more than 3B.Can anyone help as to how do we reply to such notices?...Any provision in the law in this regard?

AI Summary

Input tax credit mismatch requires taxpayer to verify eligibility and explain discrepancies in filing promptly with documentation.
Notices where GSTR 2A shows higher ITC than GSTR 3B require taxpayers to determine eligibility before claiming: some credits are blocked, invoices may not be booked, or goods may be in transit, so receipt and claim fall in different periods. The taxpayer should reconcile supplier data with books, identify ineligible items, and submit a factual explanation with supporting documentation stating why the GSTR 2A amounts were not taken in GSTR 3B.