INSTRUCTIONS ABOUT AVAILING ITC IN RESPECT OF DUPLICATE ENTRIES
The
Goods and Services Tax Act, 2017 came into force with effect from 1.7.2017 in
GST Portal displayed a message
stating that a few taxpayers (recipients of supply) had reported that they have
observed same invoice twice in GSTR2B i.e. April and May, 2022. The error has
been rectified and corrects GSTR 2B generated.
Thus
there are some duplicate entries in respect of purchases by recipients during
April 2021 and May 2021. The mistake has since been rectified in the GST Portal
as per the following message and the taxpayers are advised to file correct FORM
GSTR3B following the instructions given below:
Availing ITC as per law and
GSTR-2B
18/06/2022
For some of the taxpayers,
there was an issue in relation to duplicate entries in GSTR2B which has since
been fixed and correct GSTR 2B has been generated. In this regard, taxpayers
while filing GSTR3B are advised to check and ensure that the value of ITC they
are availing is correct as per the law.
They may check the correct ITC value from download of Auto drafted ITC
statement GSTR2B or pdf of System Generated GSTR3B or on the ITC observed on
the mouse hover of Table 4 in GSTR3B, particularly in any such case where there
is any difference observed between the correct figures available at places as
stated above and the prefilled GSTR3B observed on screen.
Thanking You
Team GSTN.