About credit ledger

This discussion clarifies how applying for ITC-01 results in your Input Tax Credit (ITC) appearing in your Electronic Credit Ledger (ECL) on the GST portal. It explains that while this credit won't show in your GSTR-2A if the supplier reported it as B2C, it is available in your ITC-01 record and can be utilised against your GST 3B output liability. The thread also touches upon the possibility of claiming ITC on pre-registration purchases.