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GST RULE 36 (4)

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This discussion addresses a key query regarding GST Rule 36(4): which date from GSTR-2A should be considered for Input Tax Credit (ITC) claims, the 11th or 13th? The consensus leans towards using GSTR-2B for better control and compliance, as it's the auto-populated source for GSTR-3B ITC. While GSTR-2A can be used for accounting, ITC credit should be taken based on GSTR-2B.

CA Parul Saxena

CA Parul Saxena (Querist)
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12 March 2021 FOR RULE 36(4) THE 2A OF WHICH DATE TO BE CONSIDERED? 11TH OR 13th?

CA Altamush Zafar

CA Altamush Zafar (Expert)
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12 March 2021 Consider GSTR-2B for better control & compliance

Spurto Consultancy Services

Spurto Consultancy Services (Expert)
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12 March 2021 Consider only GSTR 2B. The auto populated ITC in GSTR 3B is that of GSTR 2B.
You can sue GSTR 2A for accounting purpose. But credit should be taken as per GSTR 2B.

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