Intimation of difference in input tax credit available in auto-generated statement containing the details of input tax credit and that availed in return

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..... No: Date: GSTIN: Legal Name: 1. It is noticed that the input tax credit availed by you in the return furnished in FORM GSTR-3B exceeds the amount of input tax credit available to you in accordance with the auto-generated statement containing the details of input tax credit made available to you in FORM GSTR-2B for the period by an amount of Rs. …………… The d .....

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..... days and where no explanation or reason for the same is furnished by you or where the explanation or reason furnished by you is not found to be acceptable by the proper officer, the said amount shall be liable to be demanded in accordance with the provisions of section 73 or section 74, as the case may be, of the Act. 4. This is a system generated notice and does not require signature. PART-B R .....

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..... he said tax period (including in case of receipt of goods in instalments). 2 Input tax credit not availed in earlier tax period(s) inadvertently or due to mistake or omission 3 ITC availed in respect of import of goods, which is not reflected in FORM GSTR-2B 4 ITC availed in respect of inward supplies from SEZ, which are not reflected in FORM GSTR-2B 5 Excess reversal of ITC in previous .....

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