Matching of ITC with records available at ICEGATE portal

by | Jan 31, 2022 | Outlook

We wish to apprise you that department has recently started issuing notices seeking reasons for variance between ITC availed on imported goods in GSTR-3B vis-à-vis GST paid on imported goods as per ICEGATE portal.

NITYA Comments: Though there is no legal requirement for a taxpayer to maintain reconciliation between GST portal and ICEGATE portal, department has started seeking the same during scrutiny of returns. Notably, difference between these two records might be due to genuine reasons like non-availability of data relating to imports made through non-EDI ports or courier at ICEGATE portal etc. Taxpayers may consider regularly reconciling these data to avoid last minute gush.

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