3-B & 2-B: ========= Ours is an 100% export-oriented unit. We have got registered in Andhra Pradesh as well as in Maharashtra also. While filing GSTR-9 & 9-C we have come to know that 3-b & 2-b both are mismatched in both the states. Andhra is showing excess in 3-B and less in 2-B simultaneously Maharashtra is showing less in 3-B and excess in 2-B. Whether this kind of mismatching will attract liability instead of refund.
30 December 2022
First check whether you have taken ITC of previous financial year & due to this your 3B is excess as compare to 2B, check the difference accordingly. In MH case check which ITC you have not claimed or taken benefit under notification no 48.2017 dtd. 18.10.2017/circular no 14/14/2017 dtd 06.11.2017 and this ITC is reflected in 2B this ITC is not eligible to you if you have taken benefit of deemed export. after checking all this observation & still there are difference then check this invoices whether pertaining to you or not & take action accordingly for claiming ITC.
CAclubindia
