GSTN Issues Advisory on Availing GST ITC in Compliance with Law and GSTR-2B

The Goods and Services Tax Network (GSTN) addresses and solves the problem of duplicate entries in GSTR-2B for specific taxpayers. A precise GSTR-2B has been generated. The taxpayers to ensure the precise Input tax credit claims at the time of filing GSTR-3B are recommended to verify the ITC values in compliance with the GST norms.

Advice to GST Registered Taxpayers

Verify ITC Values:

The taxpayers must cross-check the GST Input Tax Credit (ITC) they are claiming against the below-mentioned sources-

• The PDF version of the system-generated GSTR-3B.

• The auto-drafted ITC statement (GSTR-2B) is available for download.

• The ITC details are displayed on mouse hover of Table 4 in GSTR-3B.

Addressing Discrepancies

In cases where the differences are noted between pre-filled GSTR-3B values on screen and the precise numbers from the sources cited above, the taxpayers must be laid on the precise ITC value towards filing their returns.