Mismatch in ITC claimed between GSTR - 3B Vs GSTR - 2A
This query is : Resolved
13 February 2023
Dear Sir,
We being a corporate client has rec’d GST notices from FY19-20 to FY21-22 regarding mismatch in ITC claimed between GSTR - 3B Vs GSTR - 2A.
Background:
The client has not updated their GSTN in our record. As a result, we have reported all their sales under B2C sales in monthly GSTR-1 return instead of B2B category.
Now on client request, we have issue them confirmation letters saying that the said sales are treat as B2B sales and enclosed all taxable invoices of respective Yrs.
Request you to guide whether client would get GST input Credit for all the Yrs?
Regards,
We being a corporate client has rec’d GST notices from FY19-20 to FY21-22 regarding mismatch in ITC claimed between GSTR - 3B Vs GSTR - 2A.
Background:
The client has not updated their GSTN in our record. As a result, we have reported all their sales under B2C sales in monthly GSTR-1 return instead of B2B category.
Now on client request, we have issue them confirmation letters saying that the said sales are treat as B2B sales and enclosed all taxable invoices of respective Yrs.
Request you to guide whether client would get GST input Credit for all the Yrs?
Regards,
14 February 2023
unfortunately period from 2019-20 to 2021-22 is not covered under recent CBIC Circular regarding submission of CA certificate or self certification on letter head in case of mismatches for Rs. 5 lacs or more and less than 5 cr respectively so your client may have to fight a long battle for justifying his input tax credit as the authorities may not agree here.
15 February 2023
Many Thanks Sir for your valuable response.
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