Input tax visible in 2A not 2B

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Entrepreneur
290 Points Joined September 2020

Hello,

If I have eligible input tax for April month visible in GSTR2A under B2B invoices and not in 2B.

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

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On 16 May 2023 at 22:46 Report
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Student
1623 Points Joined January 2019
If the supplier files their R1 after due then then it only shows in your 2A of that particular month... It will carry forward to next month 2B so that you can claim the same
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On 17 May 2023 at 09:00
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Entrepreneur
290 Points Joined September 2020
Originally posted by : Radhey Shyam Jha
If the supplier files their R1 after due then then it only shows in your 2A of that particular month... It will carry forward to next month 2B so that you can claim the same

Thank you for the clarification!

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On 17 May 2023 at 12:30
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GST Practitioner
55062 Points Joined June 2017
No you cannot .
As per Section 16(2)(aa) R/w Rule 36(4)(b) " the details of such invoices or debit notes have been communicated to RTP in FORM-2B under Rule 60"

So as per above provision the ITC can be claim only for Eligible ITC autopoplated in GSTR 2B .
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On 18 May 2023 at 01:01


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