How to restore reversed ITC due to mismatch of GSTR1 and GSTR2?


Mechanism of Tax returns, GSTR 1 and GSTR 2

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How to restore reversed ITC due to mismatch of GSTR1 and GSTR2How do Inward supplies and Outward supplies work under GST?

Here, let us discuss whether the discrepancy under GST return filing of supply and receipts can be rectified. As explained previously, the electronic data of GSTR1 is reflected under GSTR2 as auto populated and if any mismatch on data, the input tax credit cannot be reflected as the entry of such mismatch is electronically reversed in e-ledger of both supplier and recipient.

How to restore the supply details to show the ledger account of both supplier and recipient if any invoice details are omitted or entered wrongly either by mistake or wilfully?

As per GST Law, If the supplier uploads the invoice at any time after the reversal but by September of the next financial year, the credit reversed earlier gets restored along with refund of the interest paid during reversal.

That means, if any entry of supplies left out to enter either by mistake or purposely, such entry of supply can be added later by rectifying valid GST return. Valid GST return filing means return filing with GST payment against the details of such GST return. But here, if any invoice details left out by mistake or wilfully by omitting such entry under GST return without paying GST, the rectification of such entry to restore Input Tax Credit is possible only if the supplier pays interest on GST for the period of default of such Tax return.


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