Availment of ITC u/s 36(4)

This GST discussion addresses a query regarding the availment of Input Tax Credit (ITC) under Section 36(4) when a vendor's GSTR-1 is reflected in GSTR-2A but not GSTR-2B. The core question is whether to claim ITC based on GSTR-2A or GSTR-2B, especially when the 10% restriction is a factor. The advice given suggests relying on GSTR-2A for availment, with the understanding that discrepancies may appear in subsequent filings.