GSTR-2A Mismatch

The details disclosed in Form GSTR-2A and Form GSTR-3B may mismatch because of the following reasons:

• Credit of IGST claimed on the import of goods
• The credit of IGST on the import of services
• Credit of GST paid on reverse charge mechanism
• Transitional credit claimed in TRAN-I and TRAN-II.
• ITC for goods and services received in FY 2017-18 but availed in FY 2018-19.

In the cases mentioned above, the figures will not reconcile as no corresponding Form GSTR 1 is being filed by the supplier or the ITC is being claimed at a later date.