Gstr 3b and gstr 2a

This discussion clarifies whether input tax credit (ITC) for a July 2020 bill uploaded on 16th August 2020 can be claimed in the July GSTR 3B. The consensus is yes, provided the bill is accounted for in July. While interest may apply to the net liability, a specific notification (30/2020-CT) allowed cumulative ITC claims for Feb-Aug 2020 in September returns, potentially avoiding interest and late fees in this scenario.