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?

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.