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Input tax visible in 2A but not in 2B

Rules 2029 views 3 replies

Hello,

If I have eligible input tax for April month visible in GSTR2A under B2B invoices and not 2B. In GSTR2B I get the following message:

GSTR-2B is being generated and should be available by 14/05/2023. Either you do not have any records in GSTR-2B or the generation is still in progress. If you are still not able to access it, please raise a ticket with GST support team.

Also, I realized under 2A that the supplier has filed his April months GSTR1 on 12 May. 

Is it because supplier has filed GSTR1 on 12th April or is it something else? Can I claim input tax for invoices visible in 2A but not 2b?

Thank you in advance!

Replies (3)
Quick Summary
ITC cannot be claimed based only on GSTR2A. As per GST law, ITC is allowed only when it reflects in GSTR2B. Delay may be due to supplier filing GSTR1 later, so credit will appear in next period 2B.

No you can't avail ITC claim in next month
As per section 16(2) of the CGST Act, one of the condition is Input tax credit must reflect in GSTR2B in order to claim, ITC . Also others conditions too you have to fulfil in order to claim ITC .
As per Clause (aa) of Section 16(2) R/w Rule 36(4)(b) ITC is available on only on those invoices which are autopoplated in GSTR-2B


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