GSTR3B_Claiming the ITC shown in GSTR2

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This query is : Resolved

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A user is seeking clarification on claiming Input Tax Credit (ITC) reflected in GSTR-2A for their Karnataka-based company, specifically concerning invoices from Delhi. The previous accountant advised against claiming CGST and SGST from Delhi on a Karnataka registration, questioning how this affects reconciliation. The user wants to know if they should claim these credits in future GSTR-3B filings or if they should be treated as non-claimable ITC.

Aswathi

Aswathi (Querist)
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12 February 2020 Hi Team,

i have a query on claiming the tax credits shown in GSTR-2a.

Are we eligible to claim all the ITC reflecting in GSTR-2a? Like for example, if there is an Accommodation (For business Purpose) invoice received from Delhi to the company registered in Karnataka. In the GSTR-2a, the Delhi CGST and SGST is reflecting in Karnataka Company's GSTR-2a. The invoice is dated in Sept 2019

Can the Company in Karnataka claim these in the GSTR-3b? The reason our previous accountant gave for not showing the claim in the GSTR-3b in prior months, is that since the company is registered in Karnataka, it cannot claim these CGST and SGST from Delhi. If this is true, then how will the reconciliation be correct?

Would it be possible to let me know if i should claim these credits shown in GSTR-2a in GSTR-3b in the coming months?

Thank you

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 February 2020 It"s true that the company is registered in Karnataka, it cannot claim these CGST and SGST from Delhi. Show it as not claimable ITC in reconciliation.

Aswathi

Aswathi (Querist)
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12 February 2020 Thanks Mr Seetharaman, so if GSTR-2a shows an excess of 20,000 as tax credit. Should i go ahead and include in GSTR-3b in ITC REVERSED (B) UNDER Eligible ITC (4)

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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12 February 2020 Not to be included in GSTR 3b to be shown only in GSTR 9.

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