The Central Board of Indirect Taxes and Customs (CBIC) issued a clarification on December 27 to address the difference in Input Tax Credit (ITC) claimed in Form GSTR-3B versus Form GSTR-2A for fiscal years 2017-18 and 2018-19. 

If the difference between the ITC claimed in Form GSTR-3B and the ITC available in Form GSTR-2A exceeds Rs 5 lakh, the proper officer will request that the registered person present a certificate from the CA or the cost accountant for the concerned supplier (CMA). The CA and CMA must certify that the supplier made the supplies described in his invoices to the registered person and that the applicable tax was paid in his return (Form GSTR 3B).

The UDIN must be included in the certificate issued by the CA or CMA. The UDIN of certificates issued by CAs can be verified on the ICAI website, while certificates issued by CMAs can be verified on the ICMAI website. 

The proper officer will request that the claimant present a certificate from the concerned supplier stating that the supplies were made by him to the said registered person and that the tax on supplies was paid by the supplier in his return in Form GSTR 3B. This only applies if the difference between the ITC claimed in Form GSTR-3B and the ITC available in Form GSTR-2A of the registered person in respect of a supplier for the fiscal year is less than Rs 5 lakh.

Circular No. 183/15/2022-GST

Link: https://cbic-gst.gov.in/pdf/circular-183.pdf