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

ITC matching: reply to ASMT-10 with supplier filing proof and documentary evidence; check GSTR-2B records. ASMT-10 alleges mismatch between ITC claimed in GSTR-3B and supplier data; recipient should confirm supplier return filing (GSTR-1/GSTR-3B), reconcile using GSTR-2B, and file a reply with documentary evidence (books of account, e-way bills) because the burden of proof under the CGST Act rests on the recipient and ASMT-10 permits demonstration of genuine transactions.