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GSTR3B_claiming the tax credits shown in GSTR-2a

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Aswathi

accountant

56 Points Posted on 12 February 2020

GSTR3B_Claiming the ITC shown in GSTR2

Hi Team,

i have a query on claiming the tax credits shown in GSTR-2a. Are we eligible to claim all the ITC reflecting in GSTR-2a?

Like for example, if there is an Accommodation (For business Purpose) invoice received from Delhi to the company registered in Karnataka. In the GSTR-2a, the Delhi CGST and SGST is reflecting in Karnataka Company's GSTR-2a. The invoice is dated in Sept 2019 Can the Company in Karnataka claim these in the GSTR-3b? The reason our previous accountant gave for not showing the claim in the GSTR-3b in prior months, is that since the company is registered in Karnataka, it cannot claim these CGST and SGST from Delhi. If this is true, then how will the reconciliation be correct? Would it be possible to let me know if i should claim these credits shown in GSTR-2a in GSTR-3b in the coming months? Thank you

Attached File : 1409430 20200212150242 3b vs 1 comparison pdf.pdf downloaded: 81 times

Replies (3)

Quick Summary

This discussion addresses the eligibility of claiming Input Tax Credit (ITC) reflected in GSTR-2A within the GSTR-3B filing. The core question revolves around whether ITC for expenses like accommodation, incurred in one state (Delhi) but for a company registered in another (Karnataka), can be claimed. The consensus is that while the ITC may appear in GSTR-2A, it's crucial to verify its eligibility based on the nature of the supply and place of supply rules to avoid incorrect claims and ensure proper reconciliation.