A dealer has received notice as difference between 2A and 3B for FY 2017-18 and FY 2018-19.
As GSTR-2A was not released before 2019, no matching was done. What should be done?
How to reply the notice received for mismatch between 2A and 3B?
you may follow procedure as per Circular no 183/15/2022. Further, GSTR-2A is mere a facility as per CBIC press release dated 18/10/2018.
For years 2017-18 and 2018-19, you have to refer circular number 183/15/2022-GST.
As per circular, officer need to adopt alternative method if there is mismatch between 2A and 3B. As per circular, officer need to follow steps mentioned in rule 4.
- If difference is more than 5 lakhs, a certificate from CA/CMA has to be provided, certifying that 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.
- If difference is less than 5 lakhs, the proper officer shall ask the claimant to produce a certificate from the concerned supplier to the effect that said supplies have actually been made by him to the said registered person and the tax on said supplies has been paid by the said supplier in his return in FORM GSTR 3B.
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