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Provisional ITC @10.00% as per Rule 36(4)

This query is : Resolved 

Dear Sir/Madam,

What to do if ITC as per GSTR-2A is greater than ITC as per books ?? Please advice.


Reconcile your Books of Accounts with GSTR 2A . GSTR 2A may reflect greater balance in case you have received a supply for which credit is blocked u/s 17(5). ITC will be reflecting in GSTR 2A while it may not be in your books of accounts

There's time gap in receiving purchase bill from vendor. It will be book in next month.
What to do ?

Avail ITC in next month
Excess balance in 2A will have no adverse effect

In this case, can fully ITC instead of 110% be claimed in GSTR-3B ??

110 % Rule is applicable when 2A is less than books of Accounts.
Avail eligible credit as per your Books of accounts


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