CIRCULAR NO. 183/15/2022-GST DATED 27-12-2022
SUB : CLARIFICATION ON DEALING WITH MIS-MATCH OF ITC BETWEEN 3B AND 2A FOR FY 2017-18 & 2018-19
[ अगर 3B और 2A में ITC में Difference है तो GST Officer को क्या Process follow करना है ]
| MAIN REASONS OF ITC MISMATCH ( ITC में अंतर क मुख्य कारण ) | ||
| Sr. No. | Case | Effect |
| 1 | Supplier not filed his GSTR-1 but Filed GSTR-3B | Purchase (ITC) NOT reflected in 2A of Buyer. |
| 2 | Supplier filed his GSTR-1 and GSTR-3B but NOT a particular Invoice. | Purchase (ITC) NOT reflected in 2A of Buyer. |
| 3 | Supplier filed his GSTR-1 but wrongly shown B2B invoice as B2C invoice. | Purchase (ITC) NOT reflected in 2A of Buyer. |
| 4 | Supplier filed his GSTR-1 and GSTR-3B but reported wrong GSTIN. | Purchase (ITC) NOT reflected in 2A of Buyer. |
| DESCREPENCIES IN GST PORTAL (GST Portal की कमियाँ या बार-बार होने वाली नौटंकी) | ||
| Sr. No. | Case | Effect |
| 1 | GSTR-2A not available during FY 2017-18 and FY 2018-19. | No facility to check if Supplier has shown our Invoice, So, claimed ITC as per Invoices. |
| 2 | Simple conditions for availing ITC were applicable during FY 2017-18 & 2018-19. | ITC claimed as per rules applicable during that period. |
| 3 | Rule 36(4) effective from 09-10-2019. | ITC restriction was not there, so, claimed ITC as per Invoices. |
| Simple Conditions as per Sec-16 for availing ITC during FY 2017-18 & 2018-19 | ||
| A buyer was allowed to avail ITC, if : | ||
| 1 | He has Purchase Invoice or Debit Note issued by Supplier. | |
| 2 | He has received the Goods or Service or Both. | |
| 3 | He has paid the amount of the invoice or Debit Note (Taxable Amount + Tax) to the Supplier. | |
| 4 | He has reversed blocked ITC / Ineligible ITC as per Sec-17 & 18. | |
| 5 | ITC has been claimed within last date as per Sec-16(4). | |
| VERIFICATION PROCESS TO BE FOLLOWED BY GST OFFICER | ||
| GST OFFICER shall ask for the details of all the invoices which are NOT being reflacted in GSTR-2A of the BUYER but ITC has been availed by the BUYER in GSTR-3B. | ||
| THEN, the GST Officer will ascertain that the simple conditions under Sec-16 has been fulfilled or not. If all the above 5 conditions under Sec-16 are fulfilled by the BUYER, the GST Officer will INITIATE ONE MORE IMPORTANT CHECK : “Has the condition under Sec-16(2)(c) been fulfilled or not” |
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| Sec-16(2)(c) talks about PAYMENT OF TAX BY THE SUPPLIER against the invoices (ITC of which is being claimed by the BUYER). | ||
| Relief of excess ITC taken in GSTR-3B of the BUYER will only provided if the SUPPLIER has paid taxes. (For the Invoices, ITC of which are being claimed by the BUYER). |
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| To VERIFY that the SUPPLIER has paid his taxes, the following action may be taken by the GST OFFICER : | ||
| IF ITC Difference is more than Rs. 5 Lakhs for a FY | IF ITC Difference is upto Rs. 5 Lakhs for a FY | |
| A certificate from the SUPPLIER issued by a CA or CMA certifying that the SUPPLIER has actually made Supplies and paid his taxes in GSTR-3B as against the Invoice (ITC of which has been claimed by the BUYER and the Certificate shall contain UDIN. Certificate shall be produced by the BUYER before the GST OFFICER. | A certificate from and issued by the SUPPLIER certifying that the SUPPLIER has actually made Supplies and paid his taxes in GSTR-3B as against the Invoice (ITC of which has been claimed by the BUYER. Certificate shall be produced by the BUYER before the GST OFFICER. | |
| Note : | ||
| 1 | These clarifications are case specific (These are not provisions of Law) and are applicable only to the BONAFIDE ERRORS committed by the BUYER. | |
| 2 | These instructions to the GST Officers will apply only to the ongoing proceedings in scrutiny/audit/ investigation, etc. for FY 2017-18 and 2018-19 and not to the completed proceedings. However, these instructions will apply in those cases for FY 2017-18 and 2018-19 where any adjudication or appeal proceedings are still pending. | |
| 3 | Last date to claim ITC for FY 2017-18 as per Sec-16 was 31-03-2019. | |
