GSTR2B matching and blocked credit

324 views 2 replies
hi , I am akash,
I have a doubt in claiming ITC As per 2B matched with books

lats assume a case
*ITC as per books 100 and 120
*ITC as per 2B is 100
*blocked credit calculated as per books =18 for 100 and 20 for 120


* while I am claiming ITC on GSTR 3B , I PROVIDE THE AMOUNT OF 100( I.E MATCHED)

so , what about blocked credit , whatever I have to put to whole amount (18+20) or (only 18 w.r. to invoice) is my question❓

if I have to put blocked credit (only 18) ,I will provide inleligle in PL AS LESS AMOUNT ( Accrual principal is violated)
Replies (2)
*ITC as per books 100 and 120 - What is 100 & 120...?

*ITC as per 2B is 100

*blocked credit calculated as per books =18 for 100 and 20 for 120
same question as this 100 & 120 and 18 & 20
100 AND 120 ARE ITC AVAILABLE , PORTION OF THAT ITC IS INELIGIBLE (blocked)i.e 18 and 120 ,for eg. common ITC -turnover ratio ,portion is ineligible

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