How To Respond GST notice for GSTR 3b and GSTR2a Mismatch?


GSTR-3B and GSTR-2A ITC Correspondence Forms GSTR-3B is a quarterly ending statement submitted by the taxpayer either by 20th of the next month or the 22nd/24th of the following quarter.

The taxpayer must file Form GSTR-3B by the 20th of the following full month or the 22nd/24th of such calendar after the end of the quarter. Form GSTR-2A seems to be a machine form created in the recipient’s logon that covers all of his suppliers’ outbound supplies (from GSTR-1). You can download the forms from here.

If the supplier’s GSTR-1 data for a given month exposes his revenues, the recipient’s GSTR-2B and GSTR-2A records the relevant information.Even if taxpayers are no longer required to file Form GSTR-2, it is still necessary underneath the GST framework for them to overcome the ITC stated in Schedule GSTR-3B and Form GSTR-2A.

The GSTR-3B is a summary return. As a result, the number of ITCs available as declared must match the tax information reported on Form GSTR-2B and GSTR-2A on a regular basis.

  • The Doctrine of Impossibility & Recovery Mechanism

The specific council has every option for recovering from defaulters under articles 73, 78, 79, and so on. The community can add the defaulter’s checking account or property using the last process.

The receipt cannot regulate the dealer, and it cannot compel the supplier to carry out the execution since “neither invoice has any legislative framework of defaulter supplier healing.” The counterparty to the nonpayment in the recovery notification will be built by the authorities, and the arrears responsibility will be recovered quickly.

This law will not oblige the recipient to do the unthinkable, namely, ensure that the source has provided “the tax to the federal govt.” It is unjust to withhold payment to the beneficiary” because the dealer failed to complete necessary documents within the stated time range.

  • ITC Can Not be Declined in the Lack of Collusion Between the Supplier & Recipient

The most obvious flaw in article 16(2)(c) is that it places the responsibility on the beneficiary without justification, even if the beneficiary is typically genuine. This makes the recipient responsible for the supplier’s actions, even if some of them are unconnected.

As a result, even in the lack of cooperation, it punished the beneficiary for the blunder of the third party, the provider. “Madras High Court’s Madurai Bench in M/s. D. Y. Bethel Businesses v. The State Tax Police Officer (Data Cell)” held that the method used by the head of the earnings in calculating the ITC claimed by the beneficiary, which did not include efficiently verifying out the sellers, was incorrect and ordered a new investigation into the matter.

The original regulation was never implemented. The original law, which required that GSTR 1, GSTR 2, and GSTR 3 returns be filed and matched to the other person, was never fully implemented.

It was never implemented due to system and regulatory comprehension concerns, and the office created GSTR 3B, which will not be replaced by the GSTR3, which is a last statement of the time. Amendment 42 of the CGST Act provides for ITC augmenting, retraction, and claim back, as well as a method to match the ITC paid by the receiver with both the input tariff liability submitted by the distributor.

However, from the start, Kind GSTR 2 and GSTR 3 have now been halted, and no matching has occurred. Legally, GSTR 2 has not been updated, and the Department has introduced GST 2A, which is in the power of the receiver, and there is no way to fix it or add the extra invoices that the supplier has reported. The error caused by this is known as GST emsigner error. The GSTR3B, which would be a summered format, was superseded by GSTR 3.

  • Original Law Never Emerged into Force

The original law’s assumption seemed to be that GSTR 1, GSTR 2, and GSTR 3 forms would all be completed and then matched, however this was never executed. Due to a lack of knowledge of the system and the legislation, the office established GSTR 3B. The department had hoped to substitute GSTR 3B by GSTR 3, the period’s last return, soon, but this has yet to materialise.

However, since their conception, Variations GSTR 2 and GSTR 3 have been suspended, and there has been no equivalent since since. The government has appended GST 2A, that is under the rationale to be observed by the receiver and has no choice on the industry to remedy the same or add more invoices that were not stated by the provider. Despite this, GSTR 3 has indeed been superseded with GSTR3B, which really is a condensed version.


Recognizing the foregoing facts and reference, the officials will seek to collect the default GST due from defaulters rather than via receipt, which would add to the assessee’s burden.

Initially, the course was not well-executed, adding to the confusion over many laws of operations. As a result, there are options for vendors to file the GST under B2C compliance, which does not appear in the recipient’s GSTR 2A, and if the council continues to recover it from the individual, double duty on the single transactions will be provided.

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