https://www.taxtmi.com/forum/issue?id=118958 A taxpayer reversed ITC in the month of supply and reduced cash ledger due to insufficient ITC, then reclaimed the same ITC in a later financial year via All Other ITC in GSTR 3B, causing a GSTR 3B vs GSTR 2A discrepancy and a DRC 01 show cause notice; advisers recommend replying with books of account to establish the bona fide mistake, explaining the chronology and requesting leniency while noting revision of GSTR 3B is not available. en-us Mon, 29 Jan 2024 18:14:57 +0530 Fri, 24 Jan 2025 10:40:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118958 A taxpayer reversed ITC in the month of supply and reduced cash ledger due to insufficient ITC, then reclaimed the same ITC in a later financial year via All Other ITC in GSTR 3B, causing a GSTR 3B vs GSTR 2A discrepancy and a DRC 01 show cause notice; advisers recommend replying with books of account to establish the bona fide mistake, explaining the chronology and requesting leniency while noting revision of GSTR 3B is not available. Discussion-Forum GST Mon, 29 Jan 2024 18:14:57 +0530 https://www.taxtmi.com/forum/issue?id=118958