Input tax visible in 2A not 2B

This discussion clarifies why eligible input tax might appear in GSTR-2A but not GSTR-2B. It explains that if a supplier files their GSTR-1 after the due date, the details will only show in your GSTR-2A for that month and will carry forward to the next month's GSTR-2B. Crucially, you cannot claim input tax credit for invoices visible only in GSTR-2A and not in GSTR-2B, as per Section 16(2)(aa) read with Rule 36(4)(b) of the GST law.