Go Ad-Free on CAclubindia with Daily Mobile Updates. Subscribe Now!

Mismatch Issue

26 July 2020

FY 2017-2018 full ITC (According to all Purchas Invoices ) not reflected in Autopopulated GSTR 2A.The entire ITC as per Purchase Invoices is Claimed in GSTR 3B.The Kerala GST Authorities issued GST ASMT-10 Notice stated that excess claim availed.Here's what to do?

Reply
Follow
Share

8 Replies

mizanur rahman (accountant) (2 Points)
Replied 26 July 2020

Ask ur supplier to upload their SALES in GSTR1

Upgrade to CAclubindia Pro. Subscribe Now!

subhagan sreerangam (7054 Points)
Replied 26 July 2020

Here FY 2017-18,is it not possible

annu Goyal (1102 Points)
Replied 26 July 2020

Yes, For FY 2017-18 , For matching ITC time is lapse now there is no chance to correct them,
Now you have to pay excess claim tax with ITC
option is available only that you should talk to your supplier this is because of you and should pay for this to you otherwise nothing can do you have to pay to GST department

Vijayprakash P (1313 Points)
Replied 26 July 2020

Now it is imposible to claim ITC for FY 2017-18 due to expiry of time. This is occured due the fault from your Supplier. Hence he must compensate you in this regard.

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 July 2020

Dear Subhagan

Yes ..... it's being face by almost every taxpayer.
The rule 36(4) being inserted by Notification 49/2019 CT on 9/10/2020 , the implementation of the same is not retrospective . It means the ITC claimed shall be matched with 2A shall be done only on or after 9/10/2019. but the department issuing notice for the same for Fy 2017-18 , it's beyond the Law . There is no existence of 2A in law before 9/10/2019 .

So it's better ask for SCN from department & file Appeal under section 65 of CGST Act .

1 Like

Upgrade to CAclubindia Pro. Subscribe Now!

subhagan sreerangam (7054 Points)
Replied 26 July 2020

Thanks Pankaj Rawat Sir

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 July 2020

You are welcome

Pankaj Goswami (CA-FINAL) (422 Points)
Replied 27 July 2020

Mr Shubhagan for those invoices which are not reflecting in gstr-2a, it is advisable to first check your all those invoices if they are with proper details like tax separately mention, your correct GST number was mention etc.
Talk with your suppliers if they are genuine and they paid taxes on your invoices you can take written declaration from them as a evidence of proof that the taxes have been actually paid to the government and there is a clerical error in GST return filing by suppliers.
Alternatively you can issue debit note to your suppliers to pay back the amount of GST they collected from you with interest.

1 Like