Extra ITC available in GSTR-2A

This query is : Resolved

sai reddy (Querist)
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19 December 2021 I purchased a product and the seller has issued two invoices for it, so I have TWO TIMES the eligible ITC available now in GSTR-2A.

If I claim the correct amount of ITC(only for single item) in GSTR-3B, what will happen if the seller issues credit note next month?

1. Will I have to pay the reverse ITC from my pocket next month?

2. It will cause mismatch in 2A and 3B for 2 months(this month and the next month). Will the GST department issue notice for the same?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 December 2021 1 Not required if you claim for single item.
2 No notice will be issued in such a case.

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sai reddy

sai reddy (Querist)
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19 December 2021 @CA R SEETHARAMAN, Thank you sir. How should I correctly claim the ITC?

1. Should I show the correct amount(ITC of single item only) in ITC available?

or

2. Should I show the total amount(for both item) in ITC available, and show the ITC of one item in "ITC reversed" section?

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CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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19 December 2021 Show the correct amount(ITC of single item only) in ITC available.

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