Mismatch in ITC Claimed in GSTR-3B and GSTR-2A: CA/CMA Certificate Format required to Prove Genuineness of Supply

The format of the certificate is required to prove the genuineness of supplies made in case of a mismatch in Input Tax Credit claimed in GSTR-3B and GSTR-2A.

The Central Board of Indirect Taxes and Customs (CBIC) had clarified that the GST department can require a certificate by a Chartered Accountant or a Cost Accountant in case there is a mismatch in the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in order to prove that the invoices of supplier have actually been made by the supplier to the said registered person and the tax on such supplies has been paid by the said supplier in his return in FORM GSTR 3B.

The circular [183/15/2022-GST] issued by the CBIC on 28 December, 2022 had clarified that “In case, where difference between the ITC claimed in FORM GSTR-3B and that available in FORM GSTR 2A of the registered person in respect of a supplier for the said financial year exceeds Rs 5 lakh, the proper officer shall ask the registered person to produce a certificate for the concerned supplier from the Chartered Accountant (CA) or the Cost Accountant (CMA), certifying that supplies in respect of the said invoices of supplier have actually been made by the supplier to the said registered person and the tax on such supplies has been paid by the said supplier in his return in FORM GSTR 3B. Certificate issued by CA or CMA shall contain UDIN.”

The UDINs of certificates issued by CAs can be verified from ICAI website https://udin.icai.org/search-udin and those issued by CMAs can be verified from ICMAI website https://eicmai.in/udin/VerifyUDIN.aspx.

The Board had also issued amendments to implement the procedure for imposing the additional GST liability for mismatch in GSTR-1 and GSTR-3B.

To Read the full text of the Order CLICK HERE

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