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Gstr 2A and 2B disparity

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TAUQIR KHAN

60 Points Posted on 28 July 2022

supplier has loaded invoices and these invoices are present in 2A but some of these invoices are not projected in 2B. In such cases how to claim ITC of such invoices Thanks

Replies (2)

Quick Summary

This discussion addresses a common issue where invoices appear in GSTR 2A but are missing from GSTR 2B, preventing Input Tax Credit (ITC) claims. The primary reason suggested is late filing of GSTR1 by the supplier, after the due date. It's advised to check the supplier's GSTR1 filing date and potentially wait for the next month's GSTR 2B. Crucially, for ITC to be claimable under Section 16(2), invoices must reflect in GSTR 2B.

prasad Nilugal

GST Practitioner & Accounts

8998 Points Posted on 28 July 2022

Supplier must have filled GSTR1, late i.e( after 14 th )after the due date of filing GSTR1, that's why same invoices are not appearing in GSTR2B. Check out in the next month GSTR2B or check the date of filing GSTR1 from supplier , as per section 16(2) Invoice must reflect in GSTR2B to claim ITC.

TAUQIR KHAN

60 Points Posted on 28 July 2022

I have checked 2B all through but didn't find. suppose few invoices though present in 2A of August 2021 but not present in 2B of Aug2021 to March 2022.