The Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the GST department can require a certificate by a Chartered Accountant or 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.
Source Taxscan
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