We are seeing that some of our supplier invoices are NOT part of the GSTR2B while they are seen in the GSTR2A for the same month.
Should claim the ITC as per GSTR2A or as per GSTR2B??
If we claim ITC as per GSTR2B then what happens to the invoices missing? will the ITC reflect in next month's GSTR2B automatically ?
Thank you. So, I should edit the numbers of auto-drafted GSTR-3B and claim ITC as per GSTR2A ? Because the auto-drafted GSTR-3B is reflecting as per GSTR-2B which is missing invoices.
Its best that you follow one system.
It is advisable that you take ITC as per GSTR-2B. ITC which is not being shown can be claimed in next month. This method eases reconciliation and it is recommended where there are number of transactions (purchases)
Where you have less purchases then you can claim as per GSTR-2A
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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