GSTR 9 & ITC

[VIGNESH]

Sir. Kindly clarrify 1. During the F.Yr. 2018-2019 few b2c bills were missed to be reported in GSTR-1 & 3B and the same were found during filing of GSTR-9 and was reported and tax also paid is this correct? any notification or circular available for the same?

2. while filing GSTR-9, GSTR-2A table was showing 1.0 lakh but we have claimed 1.25 lakhs based on the bills available , now the officer has raised question and when i regenerate GSTR-2A now it is showing 1.30 lakhs, under which provision or notification i can ask the officer to consider the current GSTR-2A figures?

[Shilpi Jain]

Have you paid the B2C liabiltiy through DRC-03?

If yes then easy to substantiate payment to department.

If not, then you would have to show them explicitly in which year GSTR-3B it was paid which may become a BIG task to do.

[Shilpi Jain]

You can get a declaration from the supplier that he has paid the GST in GSTR-3B. This is in line with the circular issued by department.

What the department wants is payment of tax by supplier. If that is done all the rest should not matter.

[KASTURI SETHI]

Madam Shilpi Jain,

I need circular no. referred to above. Pl.mention.

[VIGNESH]

Dear Expert. Kindly share notification or circular to substantiate what was done is correct and no revenue loss for govt!

[Raam Srinivasan Swaminathan Kalpathi]

Circular No. 183/15/2022-GST dated 27-Dec-22 issued for dealing with differences between 3B and 2A relating to years 2017-18 and 2018-19. This was later extended to 2019-20 vide Karnataka HC in the case of Wipro Ltd vs. UOI - 2023 (1) TMI 499 - KARNATAKA HIGH COURT

AI Summary

GST reporting discrepancies: supplier payment evidence and circular guidance allow reconciliation of GSTR 3B and GSTR 2A claims. Discrepancies in reporting B2C supplies were resolved by reporting omitted invoices in GSTR 9 and paying tax; evidencing payment via DRC-03 or obtaining a supplier declaration that the supplier paid GST in GSTR 3B aligns with departmental circular guidance and is the operative means to substantiate input tax credit claims when GSTR 2A differs from taxpayer records.