Input credit rule

This discussion addresses issues where purchase invoices aren't appearing in GSTR-2A, preventing businesses from claiming input tax credit (ITC). The core problem is often that suppliers haven't uploaded their sales invoices (GSTR-1) or have incorrectly filed them. While Section 16 of CGST Act states ITC isn't eligible if taxes aren't paid to the government, provisional ITC can be claimed. The advice given is to ask suppliers to correct their filings from B2C to B2B to ensure invoices appear correctly.