Wrong notice issued us 61 asmt 10

[Sheetal Kapoor]

Sir,

Notice us 61 asmt 10 issued for diff in 3b and 2a for oct-dec 2024.

Although the itc claimed in 3b is matched with 2a on portal. But notice says my 2a is 0.

Please suggest me what to do?

[KASTURI SETHI]

Most probably, this has happened due to non-filing of GSTR-1 and GSTR-3B returns by your supplier. You should confirm from your suppliers whether they have filed GSTR returns or not. You will have to file reply to the notice along with documentary evidence i.e. Books of Account, e-way bill etc. ASMT-10 is an opportunity to prove that your transactions are genuine.

The burden of proof is cast upon you under Section 155 of CGST Act.

[Shilpi Jain]

Whether the invoices are appearing in GSTR-2B?

Now the statement to look for ITC matching is GSTR-2B and NOT GSTR-2A.

AI Summary

Confusion over GST Notice: Section 61 Discrepancies in Forms 3B and 2A Due to Supplier Non-compliance. Check GSTR2B. A participant raised a query about receiving a notice under section 61 for discrepancies between GST forms 3B and 2A for October to December 2024, despite the ITC claimed in 3B matching 2A on the portal. The notice incorrectly shows 2A as zero. One response suggested this might be due to the supplier not filing GSTR-1 and GSTR-3B returns, advising to verify with suppliers and respond to the notice with evidence. Another response highlighted checking GSTR2B for invoice appearances, as it is now the reference for ITC matching instead of GSTR2A.