Input credit

GSTR3B INPUT CREDIT TAKEN AS PER BOOK OR AS PER GSTR2B?
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Quick Summary
This discussion clarifies the correct procedure for claiming input tax credit (ITC) on your GSTR 3B return. It addresses the common query of whether to follow your company's books or the details available in GSTR 2B. The consensus leans towards using GSTR 2B as the primary reference, with a provision for a 5% excess claim in case of minor discrepancies.

As per gstr 2b
As per GSTR 2B
GSTR-2B, incase of any mismatch with books, maximum extra claim can 5% of ITC reflecting in 2B
As per 2A and as per books

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