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B2B Purchase invoices reflecting properly in GSTR2A but NOT IN GSTR2B

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 ?

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5 Replies

Sateesh Kumar (199 Points)
Replied 18 July 2021

I may 2b input have a take

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CA Rashmi Gandhi (Chartered Accountant) (86318 Points)
Replied 18 July 2021

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

Yeshwant Bafna (3 Points)
Replied 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) (86318 Points)
Replied 18 July 2021

Yes, correctly understood.

CA Altamush Zafar (GST Consultant) (15966 Points)
Replied 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