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B2B Purchase invoices reflecting properly in GSTR2A but NOT IN GSTR2B

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Yeshwant Bafna

23 Points Posted on 18 July 2021

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 ?

Replies (5)

Quick Summary

This discussion addresses a common issue where B2B purchase invoices appear in GSTR2A but are missing from GSTR2B. The consensus advises claiming Input Tax Credit (ITC) as per GSTR2B, as this is the officially recommended and auto-populated format for GSTR-3B. Invoices not reflected in GSTR2B can typically be claimed in the following month's GSTR2B, simplifying reconciliation, especially for businesses with numerous transactions.

Sateesh Kumar

155 Points Posted on 18 July 2021

I may 2b input have a take

CA Rashmi Gandhi

Chartered Accountant

44487 Points Posted on 18 July 2021

Claim ITC from GSTR-2A, same will be reflected in GSTR-2B of next month.

Yeshwant Bafna

23 Points Posted on 18 July 2021

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.

CA Rashmi Gandhi

Chartered Accountant

44487 Points Posted on 18 July 2021

Yes, correctly understood.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 18 July 2021

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