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Reconciliation between gstr2a and gstr3b

CMA Bhavya (Assistant Manager Finance) (862 Points)

25 September 2018

Dear all, We have taken the Input credit based on Invoices & Payment also made with in 180 days , but when reconciling the actual Input Ledger with GSTR 2A we notice that their are 1. many Invoices were not reflecting /Missed out in GSTR2A, 2. some Suppliers didn't file the returns. 3. Input credit availed based on the Bill of entry is not reflected /updated by Icegate website Now what will be the impact of the credit availed in GSTR3B. your valuable suggestions are highly appreciated

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3 Replies

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 25 September 2018

input availed and input available in gstr_2a must be the same

so ask supplier to put the bills in gst returns

2 Like

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 25 September 2018

Yes your 2a must be match with Books ,..as while filing GSTR 9 (Annual Return) the ITC is going to be Autopoulate from 2a.

But in my view if you have the Original Invoice & reced the goods for the same , but not reflecting in 2a & inspite of reqular request to supplier about the same the supplier do not get it done , then also you can avail ITC for the said invoice. Because

1. Gstr 2 is not started : able recepient to add the missing bills
2. in Gstr 9 under s.no.6 (a) total itc from 3b will also autopopulate therein & Difference with autopopulate 2a under s.no. 8(A)can be explain therein.

3. In many cases the supplier has shown the bill in his Gstr1 but the same is not reflecting in 2a of recepient

And moreover for fy 2017-18 , Govt will also show some leniency in this regard.

1 Like

subhagan sreerangam (7040 Points)
Replied 25 September 2018

At the time filing Annual Return in GSTR9 Under SL.No.6(a) Shows Total ITC from GSTR3B on Autopopulate and Difference Displayed GSTR2A Under SL No.8(a).Then You can correctly explained the difference.