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GST input reflecting in 2B of May 2023 , but not reflecting in 2A for period February 2023.

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Hitesh Purushwani

Article Assistant

22 Points Posted on 18 June 2023

GST input reflecting in 2B of May 2023 , but not reflecting in 2A for period February 2023. supplier bill is of month Feb 2023.

what could be the reason for it.?

has the supplier amended the bill?
can we clain input on it?

Replies (2)

Quick Summary

This discussion addresses a discrepancy where GST input tax credit appears in GSTR-2B for May 2023, but is absent in GSTR-2A for February 2023, despite the supplier's bill being from February. Potential causes include the supplier's delayed GSTR-1 filing, quarterly return filing, or the invoice being declared in a different month's return. The consensus is to rely on GSTR-2B for ITC claims, provided Section 16 requirements are met.

CA SANDESH MAHIPAL

Practicing in GST and MSME

1149 Points Posted on 18 June 2023

As on date, 2B is the only authentic document. Just go by it for ITC availment along with fulfilment of requirements of section 16.

Probable reason is delayed filing of GST return by supplier.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 18 June 2023

Check whether the supplier files his returns quarterly. If yes then it will get reflected in March GSTR-2A. Another reason can be that supplier has filed the invoice in some other month's GSTR-1. So it could be in later months also.