GST Registration can be suspended if more than 10% ITC claimed in GSTR-3B than auto populated ITC in GSTR-2B.
GSTN now start populating warning for suspension of GST registration for the cases where input Tax Credit claimed GSTR-3B is more 10% as compared to auto populated Input Tax Credit in GSTR-2B.
“Registration can be suspended as the percentage difference in liability declared in GSTR-3B varies more than 10% with that declared in GSTR-1 or the ITC claimed in GSTR-3B varies more than 10% with the values auto-populated from GSTR-2B on the basis of GSTR-1 filed by suppliers”