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?
User Challenges GST Discrepancies for 2018-2019; Circular No. 183/15/2022-GST Cited for GSTR-3B vs GSTR-2A Issues A user raised concerns about discrepancies in their Goods and Services Tax (GST) filings for the fiscal year 2018-2019. They reported missing B2C bills in GSTR-1 and 3B, which were later corrected in GSTR-9. Additionally, they claimed more Input Tax Credit (ITC) than shown in GSTR-2A, prompting an officer's inquiry. Respondents advised on substantiating payments through DRC-03 and obtaining supplier declarations. A specific circular, No. 183/15/2022-GST, was mentioned as relevant for addressing discrepancies between GSTR-3B and GSTR-2A for the years 2017-2019, extended by a Karnataka High Court ruling. (AI Summary)
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