How to Deal with ITC Mismatch Notices (GSTR 3B Vs 2A) for FY 2017-18 & 2018-19
48th GST Council meeting was held on 17th Dec 2022 via virtual modes. In the said meeting, it is was decided to provide a solution/relief in case of difference in Input Tax Credit (ITC) availed in FORM GSTR-3B Vs GSTR 2A for FY 2017-18 and 2018-19. Accordingly, the government has issued Circular No 183/15/2022 GST dated 27th Dec 2022 to provide procedure and clarification in this regard. This is a welcome circular and will help to address genuine hardship faced by taxpayers even though the tax is paid by the supplier and received notices in the below cases:
a) Tax paid by supplier but a mistake in GSTIN
b) Tax paid by supplier but shown in B2C
c) Tax paid by supplier but not reported in GSTR 1
d) Tax paid by supplier but GSTR 1 is not filed
In this article, we will discuss said circular and the relief provided
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