{"id":72285,"date":"2025-08-13T07:27:33","date_gmt":"2025-08-13T01:57:33","guid":{"rendered":""},"modified":"2025-08-13T07:27:33","modified_gmt":"2025-08-13T01:57:33","slug":"itc-claims-allowed-despite-gstr-2a-and-3b-mismatch-compliance-with-section-16-2-aa-required","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72285","title":{"rendered":"ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) Required"},"content":{"rendered":"<p>ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) Required<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form GSTR-3B was initially a provisional return and later regularized, with the automated reconciliation system envisaged under Sections 37 to 39 being discontinued. The Court held that non-operability of statutory forms GSTR 2 and 3 does <\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=91549\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>ITC Claims Allowed Despite GSTR 2A and 3B Mismatch; Compliance with Section 16(2)(aa) RequiredCase-LawsGSTThe HC set aside the impugned assessment orders reversing ITC claims based on discrepancies between Form GSTR 2A and GSTR 3B, recognizing that Form G<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-72285","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72285","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=72285"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72285\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}