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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

Read & Download the Full How to Deal with ITC Mismatch Notices (GSTR 3B Vs 2A) for FY 2017-18 & 2018-19 pdf:

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Profile photo of Swapnil Munot Swapnil Munot

Delhi, India

CA Swapnil Munot is having keen interest & expertise in Indirect Tax and Foreign Trade policy. He has authored a book on GST, titled “HANDBOOK ON GST”. Also authored E-Book on “GST E Way Bill” and “GST Amendment Act”. He has conducted 290+ Seminars across India on GST for Government Officers, Commissioners, Professionals and Industries at the various forums – FIEO, ICAI, MCCIA, MSME, WMTPA, CII, NACIN, ICMA (Now ICAI), YASHADA, Various Associations, Institution, and Colleges, etc.

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