TaxTMI 
TaxTMI 
GST on 3B and 2A difference year 2022-23
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....ST on 3B and 2A difference year 2022-23<br> Query (Issue) Started By: - KS Bhat Dated:- 21-4-2026 Last Reply Date:- 30-4-2026 Goods and Services Tax - GST<br>Got 6 Replies<br>GST<br>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....
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.... Payment is through Bank transection only and obtained certificate from supplier . Can RTP get relief Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Sir, Please refer to the case law - WPA 1611 of 2022 T.M.C. - HI - TECH. Versus Assistant Commissioner State GST, Cooch Behar Charge & Ors. - 2022 (7) TMI 604 - CALCUTTA HIGH COURT of HIGH COURT, CALCUTTA for judgment for a similar issue. Pro....
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....duce outward supply invoice and register of the supplier and tax admitted in GSTR-3B for the respective month before the concerned authority, and request to allow correction of relevant returns by the supplier accordingly. Reply By NYAYASETU LEGAL ASSOCIATES LLP: The Reply: One of the mandatory prevailing conditions for availing ITC under section 16(2) is that the tax charged in respect of th....
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....e supply must be actually reflected in the recipient's GSTR-2B / GSTR-2A which in turn depends upon correct reporting by the supplier in GSTR-1 as B2B. In your case, the supplier has reported the transaction as B2C instead of B2B for June 2022. Due to this incorrect classification, the ITC does not get auto populated in GSTR-2B resulting in non fulfilment of a statutory condition. Mere paym....
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....ent through banking channels and obtaining a confirmation or certificate from the supplier though evidentiary in nature, cannot substitute statutory compliance. The tax officer is bound by the provisions of the Act, CBIC circulars and internal instructions which consistently emphasize that ITC eligibility is linked to reflection in GSTR-2B. Hence, discretionary relief at the adjudication stage ....
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....is unlikely. Further, appellate authorities, including GSTAT, generally do not grant relief where a clear statutory condition is not met, especially when the lapse pertains to incorrect return filing by the supplier and not merely a procedural defect. Therefore, unless the supplier rectifies the error by amending GSTR-1 (if legally permissible for the relevant period) and the ITC consequentl....
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....y reflects in GSTR-2B, the probability of relief is remote. Request to approach HC to give direction to allow GST amendment. Reply By KASTURI SETHI: The Reply: Relief is possible only after rectification of GSTR-1 filed by the supplier. After rectification of GSTR-1, file reply to the Show Cause Notice taking shelter of High Court judgement as advised by. Sh.Kalleshamurthy Murthy, Sir. Rep....
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....ly By Shilpi Jain: The Reply: Get a CA certificate/declaration from the supplier that the tax has been paid but there has been an error in the disclosure in the returns. This should get you relief at the Tribunal stage Reply By KALLESHAMURTHY MURTHY K.N.: The Reply: Obtaining a CA Certificate, as suggested by Shilpi Madam, is an additional documentary evidence that could help with the issue....
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..... Reply By Pinnacle Tax Advisor: The Reply: Rule 36(4) was amended to mandate matching ITC with GSTR-2B/2A effective from 01/01/2022. Since your supplier reported the transaction under B2C, the ITC did not appear in GSTR-2B/2A. Based on my experience, it is unlikely that relief will be granted at the adjudication authority or first appellate authority stage.<br> Discussion Forum - Knowledge S....
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