Can you answer this hypothetical scenario
I have been filing GST returns throught out the Financial year. Now it's time to file GSTR 9
There have been differences between ITC claimed in GSTR 3B and what was GSTR 2B.
Sometimes, it has the ITC in 2B was > 3B
In other months, the ITC in 3B was > 2B.
But at the end of the year, ITC in 2B is greater than 3B.
Without considering 5% provisional credit u/Rule 36(4), how do we go about this?
Should I necessarily pay out of hand for the months in which i had claimed ITC in excess of what was in 2B at the time of filing GSTR 9?
CAclubindia
