GST Circular No 183/2022
GSTR-2A could not be made available to the taxpayers on the common portal during the initial stages of implementation of GST. Further, restrictions
regarding availment of ITC by the registered persons upto certain specified limit beyond the ITC available as per GSTR-2A were provided under rule 36(4) of only with effect from 9th October 2019. However, the availability of ITC was subjected to restrictions and conditions specified in Section 16 of CGST Act from 1st July, 2017 itself.
In order to ensure uniformity in the implementation of the provisions of the law it has been clarified
a) Where supplier has failed to file GSTR-1 for a tax period but has filed the return in GSTR-3B for said tax period,due to which the supplies made in the said tax period do not get reflected in FORM GSTR-2A of the recipients
b) Where supplier has filed GSTR-1 as well as GSTR-3B for a tax
period, but has failed to report a particular supply in GSTR-1, due to which the said supply does not get reflected in FORM GSTR-2A of the recipient.
c) Where supplier has wrongly reported the B2B supply as B2C in his GSTR-1, due to which the said supply does not get reflected in GSTR-2A of recipient
d) Where the supplier has filed GSTR-1 and GSTR-3B for a tax period, but he has declared the supply with wrong GSTIN of the recipient in GSTR-1
In such cases, the difference in ITC claimed by the registered person in GSTR-3B and that available in GSTR-2A may be handled by following the below procedure
The proper officer shall first seek the details from the registered person regarding all the invoices on which ITC has been availed by the registered person in his GSTR 3B but which are not reflecting in his GSTR 2A. He shall then ascertain fulfillment of the following conditions of Section 16 of CGST Act whether any reversal of ITC is required to be made in accordance with section 17 or section 18 of CGST Act and also whether the said ITC has been availed within the time period specified u/s 16(4)
In order to verify the condition of Section 16 (2)(c)of CGST Act that tax on the said supply has been paid by the supplier, the following action may be taken by the proper officer
In case, where difference between the ITC claimed in GSTR-3B and that available in GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs 5 lakh, the proper officer shall ask the registered person to produce a certificate for the concerned supplierfrom the Chartered Accountant (CA) or the Cost Accountant (CMA), certifying that supplies in respect of the said invoices of supplier have actually been made by the supplier to the said registered person and the tax on such supplies has been paid by the said supplier in his return in FORM GSTR 3B. Certificate issued by CA or CMA shall contain UDIN. UDIN of the certificate issued by CAs can be verified from ICAI website https://udin.icai.org/search-udinand that issued by CMAs can be verified from ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx.4.1.2 In cases, where difference between the ITC claimed in GSTR-3B and that available in GSTR 2A of the registered person in respect of a supplier for the said financial year is upto Rs 5 lakh, the proper officer shall ask the claimant to produce a certificate fromthe concerned supplier to the effect that said supplies have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in FORM GSTR 3B
However, it may be noted that for the period FY 2017-18, as per proviso to section 16(4)of CGST Act, the aforesaid relaxations shall not be applicable to the claim of ITC made in GSTR-3B filed after the due date of furnishing return for the month of September,2018 till the due date of furnishing return for March,2019, if supplier had not furnished details of the said supply inhis GSTR-1 till the due date of furnishing GSTR 1for the month of March,2019.
