GSTR2B matching and blocked credit

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)
Quick Summary
This discussion addresses a common query regarding Input Tax Credit (ITC) claims when GSTR2B figures don't perfectly match book records. The user is seeking clarification on how to account for 'blocked credit' when filing GSTR 3B, specifically whether to report the full eligible ITC or deduct the blocked portion. The core issue is determining the correct amount to claim when a part of the ITC shown in the books is identified as ineligible or blocked.

*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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