Input as per 2a or 2b or books

This query is : Resolved

Share Report Follow Query Ask a Query

jaigurudev

jaigurudev (Querist)
Follow

14 December 2020 please advice which input should be claimed as per 2a or 2b or books?
with thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

14 December 2020 Claim ITC as per 2a.

Message likes : 1 times

jaigurudev

jaigurudev (Querist)
Follow

14 December 2020 respected sir, your answer may be correct but can you provide me any basis to claim input as 2a so that i can prove to officer that i am not wrong
with thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

14 December 2020 Claiming ITC as per 2a is as per rules no official will question.

Lekhraj sood

Lekhraj sood (Expert)
Follow

14 December 2020 In my view, now with latest changes , ITC is to be claimed with reference to GSTR2B subject to fulfilment of conditions under section 16.

jaigurudev

jaigurudev (Querist)
Follow

19 February 2021 r sitaramanji will you advice me that can i claim input as 2a or rule has been changed
with thanks

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

19 February 2021 Rules not changed claim ITC as per 2A.

jaigurudev

jaigurudev (Querist)
Follow

20 February 2021 . Following are the changes in Rule 36(4) from 1st January 2021:

The ITC shall be available as per the invoices uploaded by respective suppliers either in their GSTR-1 or by using the Invoice Furnishing Facility (IFF).
The recipients can claim provisional input tax credit in GSTR-3B to the extent of 5% instead of earlier 10% of the total ITC available in GSTR-2B for the month.update as per 22dec2020 by cleartax.please advice

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
Follow

20 February 2021 2A latest updated one you can claim ITC as per 2A not a problem.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now