Judgement

The Court observed that all mismatches between the ITC claimed in Form GSTR-3B and the details in Form GSTR-2A should be allowed to be reconciled according to the circular.

Karnataka High Court sets aside GST demand for unreconciled ITC in GSTR-3B and GSTR-2A

Notifications

CBIC has notified that Data from Form GSTR-2B will be used instead of Form GSTR-2A for ITC Reconciliation in Form GSTR-9 from FY 2023-24 onwards.

ITC Reconciliation from GSTR-2B instead of GSTR-2A in Form GSTR-9 from FY 2023-24 onwards [GST Notification]

The Madras HC stated that ITC cannot be reversed solely on the basis of auto-populated Credit Note in Form GSTR-2A.

ITC cannot be reversed solely on the basis of auto-populated Credit Note in Form GSTR-2A [Read Order]

Circulars

CBIC has issued Clarification to deal with difference in ITC availed in FORM GSTR-3B as compared to that in FORM GSTR-2A for period 01.04.2019 to 31.12.2021.

CBIC Clarifications w.r.t difference in ITC availed in FORM GSTR-3B as compared to FORM GSTR-2A for the period 01.04.2019 to 31.12.2021

News

Circular has been issued to provide clarification regarding the manner of dealing with discrepancies between the amount of ITC availed in FORM GSTR-3B and in GSTR-2B

Difference in FORM GSTR-3B and FORM GSTR-2A: See what CBIC says

Articles

GSTN has issued FAQs relating to form GSTR-2B & clarified several issues related to GSTR-2B

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts