TaxTMI 
TaxTMI 
sir. We are receiving notices for Mismatch in ITC between GSTR 3B vs GSTR 2A for financial year 2017-18 till 31.03.2020 based on GSTR 9 filed. Can u give inputs in addressing the above issue.We have Bills for ITC Claimed and payment done by Bank transfer only!
ITC- 3B VS 2A
15 Jan 2022 
5 Replies 
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Input tax credit reconciliation: substantiate ITC with invoices, receipt, and payment proof before responding to mismatch notices.
Taxpayers receiving mismatch notices between ITC in GSTR 3B and GSTR 2A must reconcile returns month wise against their books and substantiate claimed ITC with documentary evidence: physical receipt at the registered premises, valid tax paid invoices, proof of supplier's tax payment, and proof of payment to the supplier. If eligibility under Section 16 and the conditions in Section 17 are met, ITC should stand; submit the reconciliation and supporting documents in response to the notice and confirm the statutory basis of the notice. (AI Summary)
Taxpayers receiving mismatch notices between ITC in GSTR 3B and GSTR 2A must reconcile returns month wise against their books and substantiate claimed ITC with documentary evidence: physical receipt at the registered premises, valid tax paid invoices, proof of supplier's tax payment, and proof of payment to the supplier. If eligibility under Section 16 and the conditions in Section 17 are met, ITC should stand; submit the reconciliation and supporting documents in response to the notice and confirm the statutory basis of the notice. (AI Summary)