REGARDING GSTR 2A AND 2B FORM

[FARIDUDDIN AHMAD]

My client have received notice for Discrepancy in ITC claimed through GSTR-3B and GSTR 2B for the period 2020-21. However ITC has been claimed as per GSTR-2A. Kindly advice the effective date of GSTR-2B for availing the ITC. My opening is 2b is notified from 1/10/2022 vide notification no-18/2022 dated 28/09/2022. During the period 2020-2021 form 2B was not notified. Kindly advice whether my view is correct or wrong.

[Ganeshan Kalyani]

GSTR-2B was made mandatory from 01.01.2022. Since your case is of 2020-21 you can say that 2B wasn't mandatory. 

[Sadanand Bulbule]

Dear Sir

I go with the legal position pointed out by Sri.Ganeshan ji.

[KASTURI SETHI]

Sh.Fariduddin Ahmad Ji,

You have solid ground to fight the SCN on merits as advised by both experts. 

[Tarun Agarwalla]

Even GSTR-2A does not have any legal backing . still as your claim is as per GSTR-2A as aready opined by the experts, there is a solid case in your favour,

[Shilpi Jain]

The department at the most may be demanding interest due to this discrepancy?

AI Summary

Input Tax Credit discrepancy over GSTR-2B applicability may permit contesting notices where GSTR-2A supported claimed ITC. Taxpayer received a notice alleging discrepancy between ITC in GSTR-3B and GSTR-2B though ITC matched GSTR-2A; the dispute centers on when GSTR-2B became mandatory. Respondents provided conflicting views on the effective enforcement date and noted GSTR-2A's lack of formal statutory backing, but collectively indicated the taxpayer likely has a defensible position for the earlier period and that the department may at most seek interest due to the discrepancy.