ITC Credit IN Gstr 3B

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This discussion addresses whether you can claim Input Tax Credit (ITC) in your GSTR-3B based on GSTR-2A when it differs from GSTR-2B. While some argue for using GSTR-2A, especially if it shows a higher credit, the prevailing view leans towards using GSTR-2B, as it now has legal backing under rule 60(7) of the GST rules.

Anirban Chatterjee

Anirban Chatterjee (Querist)

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??

CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)

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

Lekhraj sood

Lekhraj sood (Expert)

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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