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GST ITC DURING SUSPENSION

8649 views 2 replies

Mohamed Junaid

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:

Can such ITC still be availed manually in GSTR-3B of subsequent period based on 2A and valid invoices/documents of the previous month?
Has anyone faced similar issue during suspension/cancellation period?
Will department likely raise notice due to mismatch with 2B?
Any specific circular/rule/portal mechanism available for such cases?

Registration has now been restored/active.

Would appreciate practical experiences and legal views.

Replies (2)

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.

Aashok FC Advisory

Finance Compliance Consultant

1111 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.