Input Claim For Qtrly filling GSTR-1

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Please note that i have purchase goods from qtrly filling Gstr 1

therefore in the current month how i can claim input in gstr 3b for this person
Replies (3)

It doesn't effect you. you can claim input current month itself.

I had the same doubt..so as per my understanding gstr2a will not reflect the ITC amount..so the recepient has to enter manually while filing gstr3b... am I right ?

As  per  section 16(2)  of the CGST act  2017  you have fulfill  following  conditions  to Claim  ITC 

1)  you must  have  valid  Tax  Invoice  with correct  GSTN  no of the supplier 

2)  you must  received  Goods  or  Service 

3)  Supplier must  pay Tax to  Govt  account  collected  from you 

4)  you must  file return 

As per new rule  Invoice  should  reflect  in GSTR 2A .  


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