Contradiction between ITC Rules and GSTR- 2A

As per Section 16(1)(b) "He has received the goods or services or both". There, no where mentioned that the Goods or Services or  both has to be received with in the Tax Period.  And also we are availing ITC as and when we are filing GSTR 3B. At that time, Goods will reached destination and above requirement will be fulfilled.

Hence, can avail ITC in the month of Invoice Date.

Here the concept of the provision is to avoid Fake Invoices.

Sir, So as per your advice its confirmed that ....

Materials will received 05/02/2021 and its entered in Raw Materials Stock register on 05/02/2021

But ITC will take on Jan 21 ( supplier Invoice date 31/01/2021 )

Am I right Sir ????

Please reply

Thanks Sir ----

One thing  I came to know  that Accept /Reject/Pending etc. Option  of Input Invoices will be given to Recipient at New GST Return Portal from 1st January 2022 .. 

Sir It is True ??? 

Please reply

If goods are received in Feb then better to claim ITC in Feb. This will help in the Audit. There will be fewer queries in the Audit. Read all about ITC here- https://irisgst.com/all-about-input-tax-credit-itc-how-to-claim-input-tax-credit/