TaxTMI 
TaxTMI 
Clarification to deal with difference in Input Tax Credit (ITC) availed in FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and 2018-19.
X X X X Extracts X X X X
X X X X Extracts X X X X
....17-18 and 2018-19 - reg. Ref: Circular No.183/15/2022-GST, dated 27.12.2022 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes and Customs. *** Section 16 of the Andhra Pradesh Goods and Services Tax Act, 2017 (hereinafter referred to as "APGST Act") provides for eligibility and conditions for availing Input Tax Credit (ITC). During the initial period of implementation of GST, during the financial years 2017-18 and 2018-19, in many cases, the suppliers have failed to furnish the correct details of outward supplies in their FORM GSTR-1, which has led to certain deficiencies or discrepancies in FORM GSTR-2A of their recipients. However, the concerned recipients may have avai....
X X X X Extracts X X X X
X X X X Extracts X X X X
....TC availed by the registered persons in their FORM GSTR-3B and the amount as available in their FORM GSTR-2A during FY 2017-18 and FY 2018-19. 3. In order to ensure uniformity in the implementation of the provisions of the law across the field formations, the Chief Commissioner of State Tax, in exercise of his powers conferred under section 168 of the APGST Act, hereby clarifies as follows: S. No. Scenario Clarification a. Where the supplier has failed to file FORM GSTR-1 for a tax period but has filed the return in FORM GSTR-3B for said tax period, due to which the supplies made in the said tax period do not get reflected in FORM GSTR-2A of the recipients. In such cases, the difference in ITC claimed by the registered ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the procedure provided in para 4 below. In addition, the proper officer of the actual recipient shall intimate the concerned jurisdictional tax authority of the registered person, whose GSTIN has been mentioned wrongly, that ITC on those transactions is required to be disallowed, if claimed by such recipients in their FORM GSTR-3B. However, allowance of ITC to the actual recipient shall not depend on the completion of the action by the tax authority of such registered person, whose GSTIN has been mentioned wrongly, and such action will be pursued as an independent action. 4. The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....plies in respect of the said invoices of supplier have actually been made by the supplier to the said registered person and the tax on such supplies has been paid by the said supplier in his return in FORM GSTR-3B. Certificate issued by CA or CMA shall contain UDIN. UDIN of the certificate issued by CAs can be verified from ICAI website https://udin.icai.org/search-udin and that issued by CMAs can be verified from ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx . 4.1.2 In cases, where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR-2A of the registered person in respect of a supplier for the said financial year is upto Rs 5 lakh, the proper officer shall ask the claimant to produce a certific....