Rules,
20174 were brought into force along with Forms GSTR1, GSTR2,
GSTR2A, GSTR3 and GSTR3B.
3. In the context ... introduction of a set of
21
forms, namely, GSTR1, GSTR1A, GSTR2, GSTR2A and GSTR
3. As per the mechanism predicated
that around Rs.20
lakhs odd amount has been wrongfully availed as ITC
and the balance in the said electronic credit ledger ... back end. while taking figures from
2A, it shall be ensured that the 2A is updated. Such
blocking shall be in terms of Rule
purchase made by it were duly reflected in the Form GSTR -
3B, Form GSTR - 2A and Form GSTR - 2B respectively. It
appears that ... furnish GSTR - 2 and
GSTR - 3 Forms is also not available. Accordingly, there is no
system-based matching of the ITC being carried
system based reconciliation of information furnished in Form
GSTR-1 and Form GSTR-2 with Form GSTR-3B. Paragraph 6 of this
circular specifically reiterated ... GSTR-3B with that reflected in Form
GSTR-1 and Form GSTR-2. It also provided that if the details of eligible
ITC
corrected by the recipient in Form GSTR-2
which would lead to auto correction of GSTR-1A. The
GSTR-1 form are in operation since ... time
of filing of returns or GSTR-1 or checked the entries in
GSTR-2A. Petitioner is assessed under respondent no.3
the Deputy Commissioner
wrong column
resulted in a mismatch between the GSTR-3B and GSTR-
2A forms, due to which, the 1st respondent-DCCT observed
in its audit ... through Form GSTR-
3B was only a stop-gap measure until the Government
operationalised the statutory returns under Forms GSTR 2,
2A
Companies have been filing GSTR 1 & GSTR 3B returns
and the tax liability of the Companies is auto populated in GSTR 2A. The
Companies ... Companies pay the IGST Tax by filing GSTR 1 return for their outward
supplies, which is further refunded back to companies after filing GSTR
dispute involved in these two category is the
reversal ITC due to cancellation of registration of selling
dealers, for three years in respect ... registration was
cancelled with retrospective effect and in
such cases the reversal ITC made is not
justifiable as decided in many decisions like
dispute involved in these two category is the
reversal ITC due to cancellation of registration of selling
dealers, for three years in respect ... registration was
cancelled with retrospective effect and in
such cases the reversal ITC made is not
justifiable as decided in many decisions like
dispute involved in these two category is the
reversal ITC due to cancellation of registration of selling
dealers, for three years in respect ... registration was
cancelled with retrospective effect and in
such cases the reversal ITC made is not
justifiable as decided in many decisions like
