CA Certificate Can Be Used For Clearing Differences In ITC As Per GSTR-3B And GSTR-2A For FY 2017-18, 2018-19: CBIC

The Central Board of Indirect Taxes and Customs (CBIC) has issued a clarification to deal with the difference in Input Tax Credit (ITC) availed in Form GSTR-3B as compared to that detailed in Form GSTR-2A for FY 2017–18 and FY 2018–19.

The proper officer will ask the registered person to present a certificate for the concerned supplier from the CA or the cost accountant if the difference between the ITC claimed in Form GSTR-3B and the ITC available in Form GSTR-2A exceeds Rs 5 lakh (CMA). The CA and CMA must certify that the supplier has made the supplies described in his invoices to the registered person and that he has paid the applicable tax in his return (Form GSTR 3B).

The certificate issued by CA or CMA shall contain UDIN. UDIN of the certificate issued by CAs can be verified from ICAI website and issued by CMAs can be verified from ICMAI website.

The proper officer will ask the claimant to present a certificate from the concerned supplier stating The certificate must mention that the supplies have actually been made by him to the said registered person and that the tax on supplies has been paid by the supplier in his return in Form GSTR 3B. This only applies in cases where the difference between the ITC claimed in Form GSTR-3B and available in Form GSTR-2A of the registered person in respect of a supplier for the financial year is up to Rs 5 lakh.

Circular No. 183/15/2022-GST

Date: 27.12.2022

Click Here To Read the Circular