GSTGUY on Instagram: "Section 59 of GST: Why GSTR-3B Shows Higher ITC Than GSTR-2B? ❓ Confused why your GSTR-3B Input Tax Credit is greater than GSTR-2B? Under Section 59 of the CGST Act, the responsibility of self-assessment lies with the taxpayer. 🚨 👉 Mismatches between GSTR-3B & GSTR-2B can arise due to: ✔️ Supplier delays in filing GSTR-1 ✔️ Timing differences in reporting ✔️ Wrong GSTIN or invoice mismatch ⚖️ Legal Implication: Claiming excess ITC in 3B is not always illegal — but it can