Dear all,
while filing gstr-3b which input I have to consider, input as per books or GSTR-2A or GSTR-2B.Kindly clarify.
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GST input as per books or GSTR-2A or GSTR- 2B
Replies (7)
As per rule 36(4), 105% of value as per GSTR2B is the max ITC that can be availed in GSTR3B. However, this rule has been relaxed for April 2021 and the same would be applicable cumulatively for Apr & May 2021.
Take as per GSTR-2B. Easier to reconcile.
Values are different as per gstr 2b , GSTR-2A and books
Yes they will be different as all are created as per different criteria
For Gstr3b purpose you need to take itc as per gstr 2b
For April month 3b itc can be availed as per books,but for may 3b itc as per gstr 2b which will take into consideration of Apr and may returns
So no need to consider GSTR-2A
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