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Sec 183

This document provides clarification on dealing with differences in input tax credit (ITC) availed in FORM GSTR-3B compared to that detailed in FORM GSTR-2A for financial years 2017-18 and 2018-19. During the initial implementation of GST, many suppliers failed to provide accurate outward supply details in FORM GSTR-1, leading to deficiencies in recipients' FORM GSTR-2A. However, recipients still availed ITC on those supplies in FORM GSTR-3B. Tax officers now view discrepancies between ITC in FORM GSTR-3B and FORM GSTR-2A as ineligible ITC, seeking explanation or reversal. The circular clarifies that registered persons cannot

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19 views1 page

Sec 183

This document provides clarification on dealing with differences in input tax credit (ITC) availed in FORM GSTR-3B compared to that detailed in FORM GSTR-2A for financial years 2017-18 and 2018-19. During the initial implementation of GST, many suppliers failed to provide accurate outward supply details in FORM GSTR-1, leading to deficiencies in recipients' FORM GSTR-2A. However, recipients still availed ITC on those supplies in FORM GSTR-3B. Tax officers now view discrepancies between ITC in FORM GSTR-3B and FORM GSTR-2A as ineligible ITC, seeking explanation or reversal. The circular clarifies that registered persons cannot

Uploaded by

goelshubham92
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Circular No.

183/15/2022-GST

F. No. CBIC-20001/2/2022 - GST


Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
*****

New Delhi, Dated the 27th December, 2022

To,

The Principal Chief Commissioners/ Chief Commissioners/ Principal Commissioners/


Commissioners of Central Tax (All)/
The Principal Directors General/ Directors General (All)

Madam/Sir,

Subject: Clarification to deal with difference in Input Tax Credit (ITC) availed in
FORM GSTR-3B as compared to that detailed in FORM GSTR-2A for FY 2017-18 and
2018-19 reg.

Section 16 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as
provides for eligibility and conditions for availing Input Tax Credit (ITC).
During the initial period of implementation of GST, during the financial years 2017-18 and
2018-19, in many cases, the suppliers have failed to furnish the correct details of outward
supplies in their FORM GSTR-1, which has led to certain deficiencies or discrepancies in
FORM GSTR-2A of their recipients. However, the concerned recipients may have availed
input tax credit on the said supplies in their returns in FORM GSTR-3B. The discrepancies
between the amount of ITC availed by the registered persons in their returns in FORM GSTR-
3B and the amount as available in their FORM GSTR-2A are being noticed by the tax officers
during proceedings such as scrutiny/ audit/ investigation etc. due to such credit not flowing to
FORM GSTR-2A of the said registered persons. Such discrepancies are considered by the tax
officers as representing ineligible ITC availed by the registered persons, and are being flagged
seeking explanation from the registered persons for such discrepancies and/or for reversal of
such ineligible ITC.

2. It is mentioned that FORM GSTR-2A could not be made available to the taxpayers on
the common portal during the initial stages of implementation of GST. Further, restrictions
regarding availment of ITC by the registered persons upto certain specified limit beyond the

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