Some Goods Short received from Supplier. Supllier asking to us send Debit note we have sent debit note to Supplier We have decrease ITC in books but supplier has yet not show Credit note in His GSTR -1 Now as per books ITC and ITC available in GST portal are mismatch so please suggest in case what to do
23 February 2023
I would like to differ a bit from Expert Opinion because
A. If you reduce ITC in current month and later supplier reflects in GSTR 1 which will impact the GSTR 2B of future month then how will the Buyer reflect the same in GSTR 3B. because that might Invite Departmental SCN regarding Mismatch in ITC in 2B vs 3B
23 February 2023
Since ITC would have been already reversed there won't be any problem. Claiming of ITC even if goods not received is a non compliance of section 16(2). He will save himself by reversing ITC beforehand. Keep relevant documents and reconciliations
23 February 2023
True about section 16(2) , but still would emphasis that you ask the supplier to revise the Bill because Department will call you for such difference in 2B vs 3B where supplier would make entry as Debit Note and in that Particular month if you dont reflect it is as Reversal in your GSTR 3B.
CAclubindia
