GSTR ITC relationship

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This discussion clarifies when a business can claim Input Tax Credit (ITC) even if their supplier has filed their GSTR-3B late, particularly for those under the QRMP scheme. While GSTR-2B is a key indicator for claiming ITC, businesses must be prepared to reverse the credit if the supplier's final return doesn't support it.

deepak

deepak (Querist)
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22 July 2025 Our client is registered monthly GSt filing and his vendor gave the credit of April month in IFF on time in may month but he filed GSTR-3B in July month bcz vendor opted QRMP scheme.So CAN our client consider ITC of April month in may month if vendor filed GSTR-3B return in July month(apr-june)?.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 July 2025 Yes, eligible..

deepak

deepak (Querist)
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23 July 2025 our client received ITC in April month GSTR-2B but in APRIL MONTH GSTR-2A shows that vendor has not filed GSTR-3b of april month. bcz vendor registered under qrmp scheme. in such situation also CAN OUR CLIENT claim ITC as per GSTR-2B received ITC in APRIL MONTH?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 July 2025 Yes, he can claim based on GSTR 2B' but need to reverse it if the same is not supported by the supplier in Quarterly return.

deepak

deepak (Querist)
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23 July 2025 YES Supplier GSTR-3B filed in july for (APR- JUNE ) but only April month status shown as not filed GSTR-3B in our GSTR-2A, because Supplier registered under QRMP scheme. in such situation CAN our client claim ITC as per GSTR-2B received for april month?

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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25 September 2025 Good luck...

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