The CBIC in the captioned circular issued a clarification with respect to the following scenarios to deal with differences in Input Tax Credit (ITC) availed in FORM GSTR-3B vis-à-vis as per FORM GSTR-2A for FY 2017-18 and FY 2018-19.
|
Sr.No |
Scenarios |
|
1 |
Where supplier has failed to file Form
GSTR-1 but filed Form
GSTR-3B |
|
2 |
Where both Form GSTR-1 and Form GSTR-3B is filed but
supplier failed to report
the invoice in Form GSTR-1 |
|
3 |
Where invoices are reported wrongly by suppliers
under B2C |
|
4 |
Where both Form
GSTR-1 and Form GSTR-3B is filed but
supplier has declared wrong /incorrect GSTIN
of the recipient |
PARA 4 is the heart and soul
of the aforesaid circular. Wherein,
the following points are clarified:
1)
The Proper Officer shall first seek the details
on which ITC has been availed by the registered person in FORM GSTR-3B but which are not reflecting in his FORM GSTR- 2A. Thereafter, the Proper Officer
will ascertain the fulfillment of all conditions to Section 16, Section 17 and
Section 18 of the CGST Act, 2017.
2)
In case, where the
difference between the ITC available in Form GSTR-2A and in Form GSTR-3B in respect
to a particular supplier is more than Rs. 5 lacs then the certificate from the CA/CMA
(with valid UDIN)
of the said supplier is required to be produced.
Wherein, the said certificate must cleary certify that the
"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"
3)
In case, where the difference
between the ITC available in Form GSTR-2A and in Form GSTR-3B in respect
to a particular supplier is upto Rs. 5 lacs, then the recipient can produce the certificate from the said supplier certifying the same as above.
4)
Further, for FY 2017-18, in terms
of Section 16(4) of the CGST Act 2017, the aforesaid relaxations will not be applicable to the claim of ITC made in FORM 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 in his FORM GSTR-1
till the due date of furnishing FORM GSTR 1 for
the month of March, 2019.
Key takeaways from the Circular
1)
The only condition that needs to
be verified is that the supplier should have paid GST in its Form GSTR-3B
whether or not such supply has been reported in Form GSTR-1 or wrongly
reported in Form GSTR-1.
2)
Invoice level reconciliation with
respect to the invoices which are not available in Form GSTR-2A must be
prepared by the recipient.
3)
The circular will apply only to
the ongoing proceedings in scrutiny/audit/ investigation, etc. for FY 2017-18 and 2018-19 and not to the
completed proceedings. However, these instructions will apply in those cases for FY 2017-18 and 2018-19 where any adjudication or appeal proceedings are still pending.
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