Claimed ITC as per GSTR3B instead 2B

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Chirag Mehta

41 Points Joined July 2020

Hello,

I've kept filing returns and claimed ITC according to GSTR3B overlooking GSTR2B rules. (I'm always relying on Tally to generate json and file it as it is).

Since GSTR2A is now the norm, I must rectify any wrong information.

On comparing at GST portal, ITC claimed according to GSTR3B is more than what is recorded in 2B.

All ITC claimed are valid invoices but not uploaded by suppliers since few are quarterly filers.

What should be done to get across same values with GSTR2A?

MY ITC dashboard is showing correct figures after filing but I guess it's not compliant.

Replies (2)

APURBA CHATTERJEE

QUALIFIED CHARTERED ACCOUNTANT

613 Points Joined November 2016

This issue has been dealt within the case of Assistant Commissioner (CT), presently Thiruverkadu Assessment Circle, Kolathur, Chennai Vs.Infiniti Wholesale Ltd., reported in [2017] 99 VST 341 (Mad), wherein it has held that Input Tax Credit cannot be disallowed on the ground that the seller has not paid tax to the Government, when the purchaser is able to prove that the seller has collected tax and issued invoices to the purchaser. As such, restriction of the amount of Input Tax Credit on this ground, cannot be sustained and requires re-consideration.