Q. 92 One of the GST registered regular scheme dealer itc shortfall and excess summary as per GST portal in F.Y. 21-22
1.Some months ITC claimed as per gstr3b vs gstr2a shortfall
2.some month ITC claimed as per gstr3b vs gstr2a ITC excess claimed
Question:
Dealer ITC shortfall and excess difference adjustment procedure.

Ans. In terms of rule 36 (4), it is required to reconcile the returns GSTR- 2B or GSTR- 2A with GSTR-3B, the ITC can be claimed of a particular invoice if it is available in the GSTR-2A or GSTR-2B.After knocking off, if the excess ITC still exists at the end of the FY- 2021-22, interest is required to be paid and excess ITC taken need to be reversed.However, if the excess ITC claimed and shortfall matches at the end of FY 2021-22, interest is required to be paid for the duration in which ITC is claimed in excess.

Q.91 Which section belongs to E-way Bill ?

Ans. Please refer to section 68 along with rule 138  of the CGST Act 2017.

Q.90 In the month of June 2022, ITC available as per 2B is 2.65 lacs where as in B2B individual statement wise ITC is 3.65 lacs later one is matching with our records. After considered 3.65 filed GSTR-3B. But under tax liability and credit availed GSTR-3B vs 2B in GST portal statement showing 1 lac is showing excess availed to whom we have to report it seems this is portal error. please guide. 

Ans. In terms with notification no. 40/2021-central tax, input tax credit to be claimed as per availability in GSTR-2B. Further, probable reasons for mismatch in the input tax credit between GSTR-3B and GSTR-2B is the vendor might have filed GSTR-1 beyond the due date of the respective time period. You are required to recheck with vendor.