ITC under GST

[THYAGARAJAN KALYANASUNDARAM]

Dear Experts

One of my clients who purchased the goods and availed the ITC under CGST and SGST as charged by the supplier. Also the supplier was mentioned as buyer and consignee as same address I.e. in Tamilnadu branch. But while filing their monthly returns, the supplier has mentioned in GSTR-1, our other state GST due to which my client got a notice from the department for mismatch of ITC between GSTR-2A and GSTR-3B. How to handle this situation. Please explain the same.

Thanks in Advance.

AI Summary

Input tax credit mismatch from supplier wrong GSTIN requires supplier amendment or tax head reclassification to restore credit.
An ITC mismatch resulted from a supplier entering the buyer's other state GSTIN in GSTR 1, causing non reflection in GSTR 2A and a departmental notice to the recipient. Remedies include supplier amendment of GSTR 1 within the amendment window, a supplier declaration confirming supply and tax payment, and reclassification of tax payments if reported under incorrect heads with refund claims where necessary. Recipients should submit reconciliatory evidence and assert compliance with ITC eligibility to respond to notices.