15 February 2023
While filling GSTR 2 OF JULY 17 I FOUND IN GSTR 2À one interstate supplier's invoice no. different from the invoice number in my hand .I filed GSTR 2 as per my purchase invoice. Supplier did not counter confirmed it. I also did not care for it in absence of knowledge of Law. This input did not auto populated in GSTR 9, but I claimed Input as per my books. GST AUDIT claims that it is the case of Excess ITC used. How should I reply to the authorities. I have submitted copy of Invoice,e way bill, GTS builty , copy of GSTR 2A etc in support of my purchase. PL favour me.
15 February 2023
There is now a circular supporting that if ITC was taken on valid invoice then depending on the value you can give a self declaration or CA certificate and ITC will be valid
16 February 2023
If purchase invoice reflecting in GSTR-2A then you have taken rightly ITC as per GST Law. May be invoice number has not been matched due to typographical error but ITC amount should be same. The above said invoice even if may not be reflected in GSTR-9 that is not an issue.
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