CBIC: CA Certificate Can Be Used For Clearing Difference In ITC As Per GSTR 3B And GSTR-2A

The Central Board of Indirect Taxes and Customs had issued a clarification to deal with the difference in Input Tax Credit (ITC) which is availed in Form GSTR-3B as compared to that detailed in Form GSTR-2A for FY 2017– 2018 and FY 2018–2019.

Therefore, the proper officer will be asking 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 would be exceeding Rs 5 lakh (CMA). Thus, the CMA and CA 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 has been issued by CA or CMA shall contain UDIN. The Certificate of the UDIN issued by CAs can be verified from ICAI website and issued by CMAs can be verified from ICMAI website. The proper officer will be asking 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 has to be paid on supplies by the supplier in his return in Form GSTR 3B.

The same is only being applied in cases where the difference between the ITC claimed in Form GSTR-3B and available in Form GSTR2A of the registered person in respect of a supplier for the financial year is up to Rs 5 lakh.