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ITC Credit IN Gstr 3B

This query is : Resolved 

23 January 2021 CAN I CLAIM ITC CREDIT DEC 2020 GSTR3B FROM THE GSTR2A IF GSTR 2A AND 2B NOT MATCHED. 2A CREDIT IS HIGHER THAN 2B . SUPPLER CAN NOT FILED HIS GSTR1 IN 13TH JAN 2021. HE FILED GSTR1 IN 20.01.2021. BCSE GSTR2B IS GENERATED BUT GSTR2A UPDATED LATER. SO CAN I CLAIM ITC CREDIT IN GSTR2A BASIS??

23 January 2021 Yes you can claim ITC as per GSTR-2A

24 January 2021 There are varying views on this issue.In my view that now the GSTR2B has legal backing under rule 60(7) so the credit should be availed on basis 2B.


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