Gstr2b v/s gstr 2a

This discussion clarifies the difference between GSTR-2A and GSTR-2B regarding Input Tax Credit (ITC) claims when suppliers file their returns late. While ITC might appear in GSTR-2A, it will only reflect in GSTR-2B after the supplier's return is filed by the cutoff date. The general advice is to claim the ITC in the month it appears in GSTR-2B, or in the following month. There's a provision to claim up to 5% of the eligible ITC provisionally if the amount falls within this limit, otherwise, it should be claimed in the subsequent month once reflected in GSTR-2B.