Annual return/inward supply

Dear Sir,

Hope you are doing well !!

After considering the situations mentioned above, if any discrepancies are found in Form GSTR – 2A and GSTR -3B leading to any excess ITC claimed by the recipient, the same must be paid by the taxpayer along with interest.

You need to pay the excess liability.

Hi

No. There would be no tax liability. Table 8 is only related to other information. No tax liabilities would arise because of differences in table 8.

However, you may receive a notice for such difference later. Make sure you maintain records of ITC claimed and relevant invoices of suppliers for proof.

Hi

No,it will not create any tax liability in annual return.

Make sure you have all the invoices ,based on which you claimed ITC.

Hope it helps

No you don't have to pay anything if you have proper bills and you have made proper payment.

If you don't have proper bill you will have to pay it using drc 03 along with interest.

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Thank you

Hello Sir,

There would be no tax liability on differences.

Please make sure that invoices are properly documented and maintained.

You do not have to pay anything for the mismatch in GST-2A & the credit you have claimed as long as you have the invoices of credit claimed. Wait for the department to issue any notice. Notice is generally issued only if the difference exceeds 1 Lkah Rs. In you case there is no problem. However file your Annual return properly. For any assitance you can connect with me at catejasyshah@gmail

Charges for filing Anual Return: 500Rs.

Hello,

No, it won't create any liability in the annual return. The difference will appear automatically in Col. 8D.

I hope this answer satisfies your requirement.

Regards,

CA Hunny Badlani