TaxTMI 
TaxTMI 
Assessing officer disallowed ITC because of not showing in GSTR-2A
Can we go for appeal with certificate from supplier stating BtoC filled applicable tax paid no revenue loss for government with details
Year 2020-21 GST Input
14 Mar 2025 
4 Replies 
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Input tax credit: supplier certificate can support an appeal against ITC disallowance when GSTR 2A omission occurs.
Disallowance of claimed Input Tax Credit for absence from GSTR 2A can be appealed using a supplier certificate declaring B2C treatment and tax payment, backed by Board circulars and supportive case law. If the certificate's authenticity is verifiable, the assessing officer's order may constitute a mistake apparent on record and be rectified under the statutory rectification mechanism, subject to limitation and procedural conditions. (AI Summary)
Disallowance of claimed Input Tax Credit for absence from GSTR 2A can be appealed using a supplier certificate declaring B2C treatment and tax payment, backed by Board circulars and supportive case law. If the certificate's authenticity is verifiable, the assessing officer's order may constitute a mistake apparent on record and be rectified under the statutory rectification mechanism, subject to limitation and procedural conditions. (AI Summary)