Difference in ITC as per GSTR 2A downloaded and auto populated in GST Portal

[Mohideen A]

Dear Experts,

Why there is a difference between the ITC amount reported in the GSTR-2A downloaded and the sum of ITC auto-populated in the ITC comparison table as per GSTR-2A in GST portal, even after accounting for all adjustments? For example, the ITC of IGST amount in the GSTR-2A report downloaded (excluding RCM and after all the adjustments) is ₹2,00,000, whereas the ITC of IGST amount auto-populated in the ITC comparison table as per GSTR-2A (excluding RCM) is only ₹1,20,000.

Thanks in advance

[Raam Srinivasan Swaminathan Kalpathi]

After 01-Jan-22 before availing ITC has to take cognizance of only 2B and not 2A.  2A is dynamic and 2B is static.  My suggestion would be to download 2B and check.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   

[Shilpi Jain]

There are various issues with GSTRA-2A which has finally led to the invention of GSTR-2B.

It would be a very big task to reconcile these two figures and best advice would be not to attempt it.

[Raam Srinivasan Swaminathan Kalpathi]

Rule 36(4) w.e.f. provides that "

No input tax credit shall be availed by a registered person in respect of invoices or debit notes the details of which are required to be furnished under sub-section (1) of section 37 unless,-

(a) the details of such invoices or debit notes have been furnished by the supplier in the statement of outward supplies in FORM GSTR-1 or using the invoice furnishing facility; and

(b) the details of ¹²[input tax credit in respect of] such invoices or debit notes have been communicated to the registered person in FORM GSTR-2B under sub-rule (7) of rule 60

[Ganeshan Kalyani]

I agree with the view of the experts.

[Shilpi Jain]

If this is a requirement for the past period when GSTR-2B is not existing, then suggested to adopt one figure of GSTR-2A (the one where invoice listing is downloadable from the portal since the GSTR-2A figure appearing in GSTR-9 or in ITC comparison table - it is difficult to get the invoice listing) and proceed with reconciliation. 

[Ganeshan Kalyani]

You can rise ticket at https://selfservice.gstsystem.in/

[Mohideen A]

Dept is asking for a refund of amount on account of difference between 2A and comparison statement. The said period for which the refund is sought is for 2018-19 and in that period 2B was not available and hence data from comparison statement is being pulled out and difference is being sought as a demand.

A) Is this demand right?

B) can there be a technical issue in the auto-population of data in comparative statement when compared to 2A downloaded

AI Summary

Discrepancy in ITC Reporting: Experts Advise Using GSTR-2B Over GSTR-2A for Accurate Reconciliation A user raised a query about discrepancies between the Input Tax Credit (ITC) reported in the GSTR-2A downloaded report and the ITC auto-populated in the GST portal's comparison table. The discrepancy involved a significant difference in the IGST amount. Experts advised focusing on GSTR-2B instead of GSTR-2A, as 2B is static and more reliable. They noted that reconciling the two figures is complex and suggested using GSTR-2A for past periods when 2B was unavailable. The user mentioned a refund demand for 2018-19 due to these discrepancies, questioning its validity and potential technical issues.