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Difference in GSTR2B and 2A, Can we claim ITC reflected in 2A?

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Manjiri

GST Practitioner

38 Points Posted on 19 March 2022

Hello,

We are getting difference in eligible ITC amount reflected in GSTR2B and GSTR2A. Our vendor has quarterly return but has still filed timely GSTR1 in Feb -22. The ITC is being reflected in GSTR2A but Not in 2B. Can we take this credit in month of Feb. The amount is quite more, if we don not take the ITC we have to pay large amount of Tax unnecessarily.

We have all the supporting documentation for the ITC, if we take the credit ignoring the difference error what could be further implications?

Looking forward for insights.

Thanks in Advance.

Replies (4)

Quick Summary

This discussion addresses the discrepancy between GSTR-2B and GSTR-2A regarding eligible Input Tax Credit (ITC). The user's vendor filed GSTR1 quarterly but timely, resulting in ITC appearing in GSTR-2A but not GSTR-2B. The core question is whether this ITC can be claimed in February, given the significant tax implications if not. Advice suggests aligning with GSTR-2B is safer, though GSTR-2A has been used, but warns of potential departmental notices.

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 19 March 2022

Go as per GSTR-2B .
Else instruct your customer file GSTR-3B on monthly basis

CA Altamush Zafar

GST Consultant

10402 Points Posted on 19 March 2022

You can take ITC as per GSTR-2A currently but the department is issuing notices on comparison with GSTR-2B. It is better to take ITC as per GSTR-2B but at present you can also take it as per GSTR-2A