GST Cir No. 183/15/2022: Mismatch in Claimed ITC in GSTR-3B & 2A

In the case that the Input Tax Credit claimed in GSTR-3B and GSTR-2A are inconsistent, the format of the certificate is necessary to demonstrate the validity of the supply made.

The Central Board of Indirect Taxes and Customs (CBIC) had made it clear that the GST department can request a certificate from a Chartered Accountant or a Cost Accountant for the case, a discrepancy between the ITC claimed in Form GSTR-3B and that available in Form GSTR 2A of the registered person. This is done in order to show that the supplier’s invoices have actually been made to the said registered person and that the supplier has paid the tax in his return in FORM GSTR 3B.

Need GST Software for ITC Compliance

On the date 28th Dec 2022, the circular issued via CBIC specified that for the case in which the difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in relation to the supplier for the stated fiscal year is more than Rs 5 lakh, the proper officer seeks the enrolled individual to furnish the certificate for the related supplier from the Chartered Accountant (CA) or the Cost Accountant (CMA), certifying that supplies referred of the stated invoices of the supplier would actually incur via the supplier to the stated enrolled person, said supplier paid the tax on these supplies in his return in FORM GSTR 3B. Certificates issued by CA or CMA comprise UDIN.

The UDINs of certificates provided via CAs could be verified from the ICAI website https://udin.icai.org/search-udin and those allocated by CMAs can be verified from the ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx.

The Board has also published modifications to put the process in place for charging extra GST obligation for form GSTR-1 and GSTR-3B mismatches.