GSTR-2A and GSTR-2B

ITC / Input 232 views 7 replies

In GSTR-2A total amount ITC  is Rs. 100,000/- but in GSTR-2B total amount of ITC is Rs. 5000/- only this is difference due to late filling of GSTR-1  by the supplier.   In GSTR-3B auto populated ITC is showing only Rs. 5000/-.   How to claim ITC of difference amount of Rs. 95.000/- please suggest.

Replies (7)
For claiming ITC you need to fulfill the condition as per Sec 16 of CGST act.... Differences doesn't matter

But when I change the figure the following notification shows:

variance above 10% of the input tax credit in contravention to Rule 36(4) of the CGST Rules, 2017.

 

 

 

You will be allowed to claim 90% of ITC of uploaded invoice in respect of pending invoice thus you can claim now5000+4500 I.e 9500. Balatnce to be claimed in the month where supplier upload it's invoice. Coordinate for same with your supplier

In GSTR-2A all invoice are showing but in GSTR-2B not showing due to late filing of GSTR-1 by the supplier.  As GSTR-2B does not update.  

 

 

 

 

GSTR 2A is static where as GSTR2B is constant

Thanking you sir, It means I may take ITC only 9500/- only even GSTR-2A is showing 100,000/- difference amount would be adjusted in next month.

Yes you can


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