Filing 3B for Apr.21

Some one , C.A. in pactice has suggested to take ITC  as per your Records. Neither as per 2A Nor to wait for 2B.    What is your Opinion in this regards ?

In term of Notification 9/2021 CT :
Taxpayer. whose Aggregate turnover more than 5 crore can file GSTR 3B for April 21. by 4/6/2021 without any late fee & whose aggregate turnover is less 5 crore can file it by 19/6/2021.
Now data available in GSTR 2B for April 21 is after 28/5/21 because the last date to file GSTR 1 for April is 26/5/2021 & for IFF it's 28/5/21 (Refer Notification 12, 13 both are of CT.)

The credit is available to Recepient only on those bills which have been furnished & filed by Supplier by due date .
Now the difference in 2A & 2B is 2A is dynamic form it's keep on updated as when supplier file return before or after due date , but whereas 2B is static form It gets updated only when the return being filed by Supplier by due date .

Hence refer GSTR 2B to claim ITC .

Since interest is leviable on tax liability after 20th for taxpayers having more than 5 crore turnover it is advisable to file on or before 20th. if you are below 5 crore turnover better to wait.
As far as ITC is concerned take according to your books. There is relaxation for April month. Gstr2b is to be matched cumulatively for April & may.

Thanks Pankaj rawat ji & CA Altamush Zafar sir, jointly both have made the matter crystal clear. Thanks again.

GSTR-3B is a monthly self-declaration to be filed by a registered GST dealer along with GSTR 1 and GSTR 2 return forms. It is a simplified return to declare summary GST liabilities for a tax period. IMPORTANT: You have to file GSTR-3B even when there has been no business activity (nil return).

GSTR-3B is a simple summary return that all normal taxpayers must file monthly for the nine-month period of July 2017 to March 2018. On this form, taxpayers summarize and report the total values of purchases and sales, without needing to list invoice details.

Sir, Is there any  relaxation on Intrest leviable on Tax Liability ? If YES then in terms of which Notification & up to which Date ? For tax payers having TO less than 5 Crore . Up to which date NO Intrst & up to which date concessional rate of Intrest is leviable. Please clearify. THANKS.

Refer the link: https://www.gst.gov.in/newsandupdates/read/468

Thanks Mam. Now it is clear.

As per the notification by GSTN, you can claim ITC on the basis of GSTR-2A or on the basis of your books or on the basis of reconciliation between GSTR-2A and your books. When you file your GSTR-3B of May, you should note that the total ITC taken in April and May should not be more than 5% of ITC available in April and May. This means that the logic that you can not claim more than 5% ITC is relaxed for April but applied in May on a cumulative basis for both April and May
(Refer: GST Notification 13/ 2021)