Any clerification from the CBIC regarding non auto populated of input of ISD distribution in 2A

[Tikam Gupta]

Dear Sir/Madam,

We got the SCN U/S 73 from the department for FY 2017-18 regarding the excess claim of input GST in 3B as compared to 2A. Actually, The difference amount pertains to the ISD distribution which was distributed to various branches in 2017-18 but at that time it was not auto-populated in GSTR 2A. Now the Officer is asking for any clarification/press release/circular issued by the department mentioning that ISD is not auto-populating or would start auto-populated in 2A. We want to avoid sharing GSTR 6 return copies with him.

If someone knows about any clarification from the department, please share it with me.

Thanks

AI Summary

Burden of proof on input tax credit claim: non population of ISD in GSTR 2A doesn't excuse compliance or genuineness.
Burden of proof for claiming input tax credit lies with the recipient, who must substantiate ITC with statutory records and comply with eligibility rules; discrepancies arising from non population of ISD distributions in GSTR 2A do not excuse lack of compliance. Portal reporting gaps are not a legal defence, though credits absent from GSTR 2A (including certain RCM items) should not be automatically denied, and taxpayers should retain and produce GSTR 6 and state wise backup to support entitlement.