TaxTMI 
TaxTMI 
GST ITC Difference period 2022-23
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....ST ITC Difference period 2022-23 <br> Query (Issue) Started By: - KS Bhat Dated:- 16-3-2026 Goods and Services Tax - GST <br> Got 10 Replies <br> GST<br> <br> In June 2022 return total Sales 10000 rs reported in B to B and balance 90000 reported in B to C buyer received notice If i issue certificate about this technical error is sufficient to buyer so that his demand nullified --Reply By: S....
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....hilpi Jain The Reply: Now-a-days businesses do not contest the demands raised by department considering the quantum of demand and the cost involved in contesting it. If the customer has to defend this demand he may re-think on this line. However, from your side this declaration / CA certificate should suffice. --Reply By: KASTURI SETHI The Reply: Dear querist, There is a plethora of case law....
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....s on the issue of technical error/clerical error/ procedural lapse in favour of the assessees. Pl. elaborate your query for the purpose of posting relevant case laws here. --Reply By: KASTURI SETHI The Reply: Dear Querist, Also go through the following judgement of Supreme Court :- 2025 (4) TMI 101 - SC Order - Central Board of Indirect Taxes and Customs Versus Aberdare Technolog....
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....ies Pvt. Ltd. GST : Apex Court lays down guidelines for C.B.I & C asking for change in provisions to allow rectification of bona fide errors in returns. --Reply By: KASTURI SETHI The Reply: In this scenario, CAs certificate should be accepted. There are case laws also to this effect in favour of the assessees. However, it is discretion of the department. Lay emphasis on the genuineness of trans....
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....actions. Period mentioned in the Boards Circulars No. 183 and 193 should not be a bottleneck, especially, keeping in view of genuineness of transactions and support of case laws mentioned at serial no.4 and 5 coupled with CBICs guidelines. --Reply By: Shilpi Jain The Reply: Pls give a declaration that the liability has been disclosed in returns and the tax is paid. Even better if your CA can gi....
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....ve a certificate in this regard. --Reply By: KALLESHAMURTHY MURTHY K.N. The Reply: Sir, Please refer to the case law of Shiva Jyoti Construction vs. CBIC & Others (2023 (1) TMI 881 - ORISSA HIGH COURT) : The court permitted the petitioner to amend their GSTR-1 from B2C to B2B even beyond the statutory deadline. The court held that since the transaction was revenue-neutral (tax was paid to the g....
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....overnment), the recipient should not be denied ITC due to a bona fide error by the supplier. --- Sub-Reply By: KASTURI SETHI The Sub-Reply: Sh.Kalleshamurthy Murthy K.N. Ji, Sir, The issue is squarely covered by the judgement posted by you. Thanks a lot for immediate and correct response. --Reply By: Raam Srinivasan Swaminathan Kalpathi The Reply: Dear Querist Your suggestion would legally n....
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....ot be sufficient. Kindly note Circular 183 and 193 which allowed ITC based on a certificate either from the supplier or CA, depending on the quantum of ITC, is applicable only for the years 2017-20 and and 2020-21 respectively. Your only option will be to knock on the doors of the judiciary. Providing a certificate to the recipient may not solve this issue. --Reply By: KS Bhat The Reply: Sir I ....
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....have issued Sales invoice (two in number) during June 2022. One invoice updated in GSTR-1 B to B another invoice updated in B to C of the relevant GSTR-1. This month my customer received notice of ITC difference for the period 2022-23. Now if i give certificate to him stating about this technical error is sufficient or any other option available to him to against demand created by department --- S....
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....ub-Reply By: KASTURI SETHI The Sub-Reply: Only specific case law on the issue can help you. <br>***<br> Discussion Forum - Knowledge Sharing....