Communication of acceptance, discrepancy or duplication of input tax credit claim

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....3 Mismatched ITC of earlier tax period matched in current tax period 4 ITC Mismatched - Current Period 5 Mismatched ITC of earlier tax period- Added as Output tax liability 6 Output Tax added due to Duplicate ITC Claim Report No.(i) - ITC Mismatch Report As per Supplier As per Receiver ITC availed liable to be added as output tax Sr No. Supplier's GSTIN Supplier's Name Invoice/debit note No. Invoice / debit date HSN/SAC Taxable value (as per line item) Output Tax (as per in GSTR 1/5) Invoice / debit date HSN/SAC Taxable value (as per line item) Input Tax (as per in GSTR 2/6) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Ra....

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....15 16 17 18 19 20 21 22 23 24 25 1. Month wise reversal details 2. Reclaim of reversed ITC / reduction in output tax 3. Summary of mismatches and list for tax authorities if not include in MIS reports #. Difference between output tax reduced by supplier taxpayer and ITC reduced by receiver taxpayer Form GST ITC-1B Part A - Both supplier and recipient has filed valid relevant returns Part B - Supplier has not filed valid return Supplier's GSTIN - Name - Tax Period - Date - Summary - 1 Output tax declared in current tax period GSTR 2 Output tax increased due to acceptance/rectification of mismatched invoices 3 ITC claimed by receivers in excess of output tax ....

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....o. (ii) - Details of the Mismatches due to credit notes As per Supplier As per Receiver Output tax liable to be added Sr No. Receiver's GSTIN Receiver's Name Credit note No. Credit Note Date HSN/SAC Value of Credit note Output Tax reduced Credit Note Date HSN/SAC Value ITC reduced IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 Reports may also be included on - 1. Month wise reversal details 2. Reclaim of reversed ITC / reduction in output tax 3. Summary of mismatches and list for tax authorities if not include in MIS reports #. Differenc....

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....commerce company (For Supplies to Other than Registered Dealers) As per E-commerce Company As per Supplier Output tax liable to be imposed on Supplier Sr No. E-commerce GSTIN E-commerce Company name Tax Period Place of Supply (State Code) Taxable value Supplies Declared (as per in GSTR 9) Tax Period Place of Supply (State Code) Taxable value Supplies Declared (as per in GSTR 1/5) IGST CGST SGST IGST CGST SGST IGST CGST SGST Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount Rate Amount 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 GST ITC - 1C Mismatch Reports for E-commerce Operators E-commerce Operator's GSTIN - Name - Tax Period - ....