• GST difference in GSTR 3 and GSTR 2a

I received a notice from GST dept for the yr 2017-18 and 2019-20. Basically there is a deficit as per the returns filed in GSTR 3 and GSTR 2A. I have paid the GST while purchasing the stock for my apparel showroom... (I have the invoices against my purchases too.)And I'm not sure what to do now. As its not my fault that the vendor has not filed his returns properly.

2018-19 shows as excess payment done though.

Can imports be shown under GST for claiming the input?

 What do I do?
Asked 1 year ago in Taxation

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6 Answers

If your vendor has not paid the GST but you have received the notice then you may have to pay the same as per the demand notice received by you. 

After that based on the documentary evidences you may issue a legal notice to the vendor to return the GST already paid by you,  failing to comply   you may initiate steps to recover the amount by further process of law. 

T Kalaiselvan
Advocate, Vellore
75676 Answers
1313 Consultations

5.0 on 5.0

Every registered persons under GST Act, has to filed certain GST return as per its periodicity. One such Return is GST R 3B. As per provisions of GST Act, Input Tax Credit [ hereinafter , it is referred as ITC ] which is claimed by registered persons in GSTR 3B return has to be cross matched by the supplier persons.


2) If it is matched or agreed, then ITC of the claimant or recipient is confirmed and allowed to the recipient. [ Rule 36 [2] of the The CGST Rules, 2017 ].


3)But if the supplier do not show sales to recipient , then in such situation, ITC claimed by the recipient is disallowed and he has to pay the GST accordingly


4) The taxpayers must reply to such notices else they have to pay the differential amount.

Ajay Sethi
Advocate, Mumbai
85547 Answers
5730 Consultations

5.0 on 5.0


You are suggested to approach the concerned office with all your invoices and proof. It is quite possible that the notice is wrongly sent to you and the correction will be done by the concerned office. If that is not done, serve the legal notice to the department and then file the case against the department.   

Ganesh Singh
Advocate, New Delhi
6629 Answers
16 Consultations

4.5 on 5.0

Dear Mr Querist

The problem of ITC not appearing in your form 2A is being faced by many dealers. However to get a solution to this i would request you to brief the facts of your case more specifically as in during which period have you affected the imports of goods of which you are proposing / willing to avail credit. and probably you have filed form 3B (mentioned as form 3) in your query.


Sunil Makhija
Advocate, Mumbai
5 Answers

Not rated


Prashant Nayak
Advocate, Mumbai
25386 Answers
65 Consultations

4.4 on 5.0

Send that GST notice you received from the department to your vendor. It is his responsibility to pay the amount and not your obligation to pay the same at this stage. 


Garima Anil Mehrotra
Advocate, Mumbai
514 Answers
1 Consultation

4.9 on 5.0

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