GSTR 9 & ITC, Goods and Services Tax - GST

[vignesh VSACCOUNTOPRIVATELIMITED]

Sir. Kindly clarrify 1. During the F.Yr. 2018-2019 few b2c bills were missed to be reported in GSTR-1 & 3B and the same were found during filing of GSTR-9 and was reported and tax also paid is this correct? any notification or circular available for the same?

2. while filing GSTR-9, GSTR-2A table was showing 1.0 lakh but we have claimed 1.25 lakhs based on the bills available , now the officer has raised question and when i regenerate GSTR-2A now it is showing 1.30 lakhs, under which provision or notification i can ask the officer to consider the current GSTR-2A figures?

Posts / Replies

[Shilpi Jain]

Have you paid the B2C liabiltiy through DRC-03?

If yes then easy to substantiate payment to department.

If not, then you would have to show them explicitly in which year GSTR-3B it was paid which may become a BIG task to do.

[Shilpi Jain]

You can get a declaration from the supplier that he has paid the GST in GSTR-3B. This is in line with the circular issued by department.

What the department wants is payment of tax by supplier. If that is done all the rest should not matter.

[KASTURI SETHI]

Madam Shilpi Jain,

I need circular no. referred to above. Pl.mention.

[vignesh VSACCOUNTOPRIVATELIMITED]

Dear Expert. Kindly share notification or circular to substantiate what was done is correct and no revenue loss for govt!

[RaamSrinivasan Kalpathi]

Circular No. 183/15/2022-GST dated 27-Dec-22 issued for dealing with differences between 3B and 2A relating to years 2017-18 and 2018-19. This was later extended to 2019-20 vide Karnataka HC in the case of Wipro Ltd vs. UOI - 2023 (1) TMI 499 - KARNATAKA HIGH COURT