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

GSTR-3B GSTR-2A Mismatch - ITC - GSTR-3B - GSTR-2A - CBIC - GST - GSTR - CA - CA CMA Certificate Format - CMA - Supply - Taxscan

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…

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