FY-2019-20- Verification with respect to ITC availed as per GSTR-3B Notice in email

[rajat solanki]

we have recd an notice of 19-20 of GSTR-2A and GSTR-3B where this could be time barred if seen under 73 and we have not recd ASMT-10 and the notice has not uploaded in GST portal also what should be the course of action can they treat in 74 for GSTR 2A and GSTR-3B when circular 183 is present what are instruction for time barred cases and circular present

[KASTURI SETHI]

What is the date of receipt of  the Notice ? 

[rajat solanki]

21/08/25 was date on which we recd an email from central authority and din containing no gstin and name of tax payer

[Shilpi Jain]

GSTR-2A and 3B reconciliations should be regarded as covered under normal period of limitation as there is nothing to suppress in that.

AI Summary

Time-bar concerns in GST notices: reconciliations of GSTR 2A and GSTR 3B are ordinarily treated within the normal limitation absent suppression. Reconciliations between GSTR 2A and GSTR 3B for ITC verification are governed by the normal period of limitation; routine reconciliation does not, without evidence of suppression, invoke extended-assessment treatment. Procedural defects in notice service and non-upload to the portal were raised but did not alter the conclusion that, absent suppression, ordinary limitation rules apply.