GSTR 2B Query

If Purchase tax invoice is reflecting in GSTR2A but not in 2B ,in such case you have to check following :

1. Whether the supplier after uploading invoice has filed it or not ,if he has only uploaded invoice but not filed it ,invoice won't reflect in your GSTR2B . 

this can be checked when you view GSTR2A table under column name "GSTR-1/IFF/GSTR-5 Filing status" 

2. If supplier has filed his GST and there is a " Y" in "GSTR-1/IFF/GSTR-5 Filing status" than you have to check the date of filing, whether he has filed it before 11th of subsequent month or not .If he has filed after GSTR1 last date then it will reflect in your subsequent month's GSTR2B.

In this case, you can take provisional ITC if the amount falls under 5% of the total ITC you are claiming after it appeared in 2B. Please note this is applicable only till Jan 2022. This article is perfect for understanding provisional ITC and the changes in it. https://bit.ly/3ELuHAB