Clarification on ITC Discrepancies in GSTR-3B vs GSTR-2A for FY 2019-2021 – Circular No. 193/05/2023-GST

2025-03-03 10:03:34 02March

02March

Clarification on ITC Discrepancies in GSTR-3B vs GSTR-2A for FY 2019-2021 – Circular No. 193/05/2023-GST

<p>Circular No. 193/05/2023-GST provides essential clarification on dealing with discrepancies in Input Tax Credit (ITC) claimed in GSTR-3B compared to the details available in GSTR-2A during FY 2019-2021. It further explains the application of Rule 36(4) of the CGST Rules, which limits the availing of ITC based on suppliers' reporting in GSTR-1.</p><p><strong>Key Highlights:</strong></p><ul><li><strong>Background of ITC Discrepancies</strong>: The circular addresses the challenges that arise when there are differences between the ITC claimed in GSTR-3B and the details available in GSTR-2A. This discrepancy mainly occurs due to the partial reporting of supplier invoices, as allowed by Rule 36(4) from 2019 onwards.</li><li><strong>Application of Rule 36(4)</strong>: Rule 36(4) allows businesses to claim additional ITC beyond what is reported in GSTR-2A, with limits set at 20% for FY 2019-2020, 10% for FY 2020-2021, and 5% from January 2021 onwards. The circular clarifies that the additional credit can be claimed but must adhere to the limits based on the credit available in GSTR-2A.</li><li><strong>Clarification on Excess Credit</strong>: For the periods from 2019 to 2021, if the credit availed exceeds the permissible limit, the excess credit will not be admissible. For example, if a registered person claims ITC of Rs. 5,00,000 in GSTR-3B while GSTR-2A shows Rs. 3,00,000, only up to Rs. 3,60,000 (20% above Rs. 3,00,000) would be permissible for FY 2019-2020.</li><li><strong>No ITC from 2022 Onwards</strong>: The circular confirms that from 1st January 2022 onwards, ITC can only be claimed to the extent communicated in GSTR-2B, ensuring better alignment between what is claimed and what is reported by suppliers.</li><li><strong>Cumulative Adjustments</strong>: For certain periods (like February to August 2020), ITC eligibility was adjusted cumulatively. Businesses need to consider these provisions when filing returns for these periods.</li><li><strong>Impact on Ongoing Scrutiny</strong>: The guidelines apply to ongoing audits, investigations, and adjudication processes for the period from 1st April 2019 to 31st December 2021. It is important to note that these clarifications do not apply to completed proceedings but will guide ongoing or pending cases.</li></ul><p>This clarification aims to bring consistency in the application of ITC rules and ensures that businesses comply with the tax laws while adjusting for discrepancies in their ITC claims.</p><p><a href="https://cms.plasament.com/storage/chirag-singla/circular-cgst-193.pdf">circular-cgst-193</a><br> </p>

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2025-03-04 05:59:20
Key Highlights of Circular No. 232/26/2024-GST
2025-03-04 06:09:12
Key Highlights of Circular No. 222/16/2024-GST
2025-03-04 06:16:58
Key Highlights of Circular No. 223/17/2024-GST
2025-03-04 06:21:33
Key Highlights of Circular No. 233/27/2024-GST
2025-03-04 06:21:56
Key Highlights of Circular No. 224/18/2024-GST
2025-03-04 06:27:05
Key Highlights of Circular No. 225/19/2024-GST
2025-03-04 06:30:59
Key Highlights of Circular No. 226/20/2024-GST
2025-03-04 06:34:09
Key Highlights of Circular No. 227/21/2024-GST
2025-03-04 06:36:51
Key Highlights of Circular No. 234/28/2024-GST
2025-03-04 06:41:01
Circular No. 228/22/2024-GST: Clarifications on GST Applicability
2025-03-04 06:41:31
Circular No. 229/23/2024-GST: Clarifications on GST Rates & Classification
2025-03-04 06:44:13
Clarifying Provisions Under CGST Act: Circular No. 237/31/2024-GST
2025-03-04 06:47:07
Waiver of Interest and Penalty: Circular No. 238/32/2024-GST
2025-03-04 06:54:18
Key Highlights of Circular No. 235/29/2024-GST
2025-03-04 06:55:29
Key Highlights of Circular No. 236/30/2024-GST
2025-03-04 07:04:30
Amendments in Adjudication Process under Central Goods and Services Tax
2025-03-05 05:12:15
Clarifications on GST Applicability and ITC Availability
2025-03-05 05:20:17
Clarifications on GST Issues under Circular No. 48/22/2018-GST
2025-03-05 05:25:28
Clarifications on Refund Related Issues under GST
2025-03-05 05:37:57
Clarifications on Refund-Related Issues under GST
2025-03-05 05:48:33
Verification of Applications for Grant of New Registration
2025-03-05 08:05:14
Transfer of Input Tax Credit upon Sole Proprietor's Death
2025-03-05 08:22:54
Clarifications on Exercising Option to Pay Tax under Notification No. 2/2019-CT(R)
2025-03-05 08:35:31
GST Applicability on Seed Certification Tags
2025-03-05 08:45:26
GST Exemption on Upfront Amounts for Long-Term Lease of Plots
2025-03-05 08:49:42
Clarification on GST Applicability on Additional/Penal Interest
2025-03-05 09:09:14
Clarifications on Determination of Place of Supply in Certain Cases under GST
2025-03-05 09:54:12
Clarification on Tax Payment for Warehoused Goods (Circular No. 91/10/2019-GST)
2025-03-05 10:25:07
Processing of Refund Applications under GST
2025-03-05 10:37:15
Clarifications on Treatment of Secondary or Post-Sales Discounts under GST
2025-03-05 10:39:25
Refund of Taxes Paid on Inward Supply of Indigenous Goods by Retail Outlets at International Airports
2025-03-05 10:41:29
Clarifications on Supply of Information Technology Enabled Services (ITeS)
2025-03-05 10:43:27
Clarifications on Goods Sent/ Taken Out of India for Exhibition or Consignment
2025-03-05 10:45:54
GST on Monthly Subscription Charges by Residential Welfare Associations
2025-03-05 10:52:21
Eligibility to File Refund Application under GST for a Period with NIL Refund Claim
2025-03-05 10:59:16
Procedure to Claim Refund Subsequent to a Favourable Order
2025-03-05 11:04:51
Procedure for Procurement of Supplies from DTA by EOU, EHTP, STP, and BTP Units under Deemed Export Benefits
2025-03-05 11:27:39
Extension of Due Dates for Filing FORM GSTR-1 and GSTR-2
2025-03-05 11:32:19
Clarification on Refund of Unutilized Input Tax Credit for Exporters of Fabrics
2025-03-05 11:36:20
Clarification on Taxability of Custom Milling of Paddy
2025-03-08 05:30:01
Clarification on Inter-State Movement of Rigs, Tools, and Spares
2025-03-08 05:32:21
Clarification on Taxation of Art Supply by Artists
2025-03-08 05:34:16
Clarifications on Maintenance of Books of Accounts for Auctioning Tea, Coffee, and Rubber
2025-03-08 05:38:14
Manual Filing and Processing of Refund Claims under GST
2025-03-08 05:43:42
Clarification on Manual Filing of Applications for Advance Ruling and Appeals
2025-03-08 05:48:09
Filing of Returns under GST - Important Clarifications
2025-03-08 05:52:39
Clarifications on GST Levy for Various Services
2025-03-08 05:56:08
Clarifications Regarding GST on College Hostel Mess Fees
2025-03-08 05:58:07
Clarification on GST for Polybutylene Feedstock and LPG for Poly Iso Butylene Manufacturing
2025-03-08 06:00:48
Clarification on GST Rates for Supplies to Indian Railways
2025-03-08 06:04:03
Clarification on Proper Officers under CGST and IGST Acts
2025-03-08 06:07:52
Clarification on Input Tax Credit for Electronic Commerce Operators
2025-03-08 06:12:25
Clarification on Input Tax Credit for Ex-Works Contracts in the Automobile Sector
2025-03-08 06:14:53
Clarification on Place of Supply of Online Services
2025-03-08 06:18:47
Clarifications on GST Treatment of Vouchers
2025-03-08 06:21:05
Clarifications on Issues Related to Job Work
2025-03-08 06:23:12

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