GST ITC DURING SUSPENSION

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2 Points Posted on 12 May 2026

Need expert opinion on a GST ITC issue.

Client GST registration was under suspension during a certain period due to Non-filing of Returns. Supplier has correctly filed GSTR-1 and invoices are reflecting in GSTR-2A, but the ITC is not appearing in GSTR-2B for that period.

Queries:

  1. Can such ITC still be availed manually in GSTR-3B of subsequent period based on 2A and valid invoices/documents of the previous month?

  2. Has anyone faced similar issue during suspension/cancellation period?

  3. Will department likely raise notice due to mismatch with 2B?

  4. Any specific circular/rule/portal mechanism available for such cases?

Registration has now been restored/active.

Would appreciate practical experiences and legal views.

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On 12 May 2026 at 20:05 Report
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Quick Summary
GST ITC may not appear in GSTR-2B during registration suspension even if invoices reflect in GSTR-2A. After restoration, taxpayers may manually claim eligible ITC in GSTR-3B with proper invoices and reconciliation, though mismatch notices from the department remain possible.

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Finance Compliance Consultant
1126 Points Posted on 12 May 2026

  • Claiming ITC: You can claim it manually in GSTR-3B now that the registration is active.

  • Basis: Use GSTR-2A and physical invoices since GSTR-2B was not generated.

  • Risks: Expect an automated mismatch notice, but it is defensible with proper reconciliation and the revocation order.

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On 12 May 2026 at 21:39
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GST Practitioner & Accounts
15146 Points Posted on 12 May 2026

1) What is the certain period the registration was under suspension?. 

2) Invoices pertains to which month and year? . 

3) Supplier has to fie not only   GSTR1 but GSTR3B as well , so has he filled?. 

 

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On 12 May 2026 at 21:49

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