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

AI Summary

Input Tax Credit reconciliation: rely on GSTR 2B communication for eligibility and document reconciliations for older periods.
Discrepancy between downloaded GSTR 2A ITC and portal auto populated ITC stems from GSTR 2A being dynamic while GSTR 2B is the static communication used for eligibility; Rule 36(4) requires supplier filing and communication in GSTR 2B to avail ITC. For periods before GSTR 2B existed, adopt a single downloadable invoice listing for reconciliation, document the basis, and raise portal tickets for technical mismatches when authorities pursue demands based on 2A versus comparison table differences.