TaxTMI 
TaxTMI 
RTP has received notice for the period ITC claimed is 300000 and ITC available is 100000 rs On verification it is found 1 party has supplied goods in the month of June 2022 is declared in B to C instead of B to B Total Payment is through Bank transection only and obtained certificate from supplier . Can RTP get relief
GST on 3B and 2A difference year 2022-23
21 Apr 2026 
6 Replies 
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Input tax credit mismatch due to B2C reporting instead of B2B raises GSTR-2B compliance concerns.
Input tax credit claimed against invoices not reflected in GSTR-2B/GSTR-2A because the supplier reported the supply as B2C instead of B2B. The discussion states that Rule 36(4) required ITC matching with the auto-populated statement and that correct supplier reporting in GSTR-1 is necessary to satisfy section 16(2); bank payment and a supplier certificate are evidentiary only and do not replace statutory compliance. Rectification of the supplier's GSTR-1 is indicated as the practical step so the transaction may reflect in GSTR-2B. (AI Summary)
Input tax credit claimed against invoices not reflected in GSTR-2B/GSTR-2A because the supplier reported the supply as B2C instead of B2B. The discussion states that Rule 36(4) required ITC matching with the auto-populated statement and that correct supplier reporting in GSTR-1 is necessary to satisfy section 16(2); bank payment and a supplier certificate are evidentiary only and do not replace statutory compliance. Rectification of the supplier's GSTR-1 is indicated as the practical step so the transaction may reflect in GSTR-2B. (AI Summary)