GST INPUT IN 3B

[DK AGGARWAL]

Respected Sir/Madam

There is a news that GST Registration to be cancelled if ITC taken in GSTR-3B varies more than 10% with GSTR 2B.

Please advise if it’s on monthly basis or it will be considered on total input as on 31st March.

Our import input is not shown in 2B whereas it’s available in 2A. Can we claim input in 3B as per 2A.We have raised tickets of each entry of BE also few days back in Nov21 and Dec21, but it is not shown in 2B.

We are afraid if news above is correct and if we claim Input on the basis of 2A, we may be in trouble.

There is a news that GST Registration to be cancelled if ITC taken in GSTR 3B varies more than 10% with GSTR 2B.

Please advise if it’s on monthly basis or it will be considered on total input as on 31st March.

Our import input is not shown in 2B whereas it’s available in 2A. Can we claim input in 3B as per 2A.We have raised tickets of each entry of BE also few days back in Nov21 and Dec21, but it is not shown/reflected in 2B.

We are afraid if news above is correct and if we claim Input on the basis of 2A, we may be in trouble.

Kindly guide asap

D K Aggarwal

AI Summary

Concerns Raised Over GST Registration Cancellation Due to ITC Discrepancies; Rule 36(4) Does Not Apply to Imports (4) A participant in a discussion forum expressed concern about potential cancellation of GST registration if the Input Tax Credit (ITC) claimed in GSTR-3B exceeds that in GSTR-2B by more than 10%. They noted discrepancies in import inputs not appearing in GSTR-2B but present in GSTR-2A and sought advice on whether to claim based on GSTR-2A. Respondents clarified that Rule 36(4) does not apply to imported goods and advised claiming input based on books. They highlighted that discrepancies could lead to registration suspension, primarily in cases of fraud, and emphasized the importance of notifying the department about such issues.