Kollipara sundaraiah asked 2 years ago
A Gst registered regular scheme dealer itc excess claim notice received from gst department difference between gstr3b vs gstr2a/gstr2b previous years:18-19,19-20,20-21 and 21-22 years.if dealer itc claim orginal invoice based input show in gstr3b return filed every month.
Question:
Dealer itc excess claim notice show amount tax pay compulsory
Aditya answered 2 years ago
The notice may be issued due to differences between the amount of credit shown in GSTR- 3B and the GSTR-2B or GSTR 2A.
Now you have to reply the notice within 30 days or earlier if the shorter time is specified in the notice.
If the notice has been not replied or the department is not satisfied with your reply, then the government may initiate proceeding against the taxpayer for recovery of the dues with interest and Excess ITC claim amount is added back to output tax liability (with interest) in the succeeding month.
In such cases, Interest is charged for the period from the date of availing ITC till the date of addition to output tax liability.
Hence you have to check from your record, if There was no excess claimed then give a suitable reply or you have to pay the liability.
Re-claim of reversed ITC can be made by the supplier only in case the supplier declares the details of the invoice and/or debit notes in his valid return pertaining to the period in which the omission or incorrect particulars were noticed by the supplier, or the communication about the same was received. Any interest paid earlier on the excess claim of ITC will be refunded by crediting the amount to the recipient’s Electronic Cash Ledger. In case of duplication of ITC claim, no refund will be allowed as it is a contravention of the GST provisions.