Relief for Input Tax Credit (ITC) claimed for unmatched invoices in GSTR 2A for FYs 2017-18 and 2018-19 Taxpayers have been flooded with notices demanding GST on Input Tax Credit (ITC) claimed by them in their GSTR 3B for invoices not auto-populating in GSTR 2A for the FYs 2017-18 and 2018-19. Just to put things in perspective, GSTR 2A was made available only from sometime in September 2018 and the requirement of matching ITC and availing the same upto an extra 20% came only with effect from 9th October 2019.
Source Taxguru
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