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Input tax visible in 2A not 2B

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Mackie

Entrepreneur

225 Points Posted on 16 May 2023

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

Replies (3)

Quick Summary

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.

Radhey Shyam Jha

Student

924 Points Posted on 17 May 2023

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

Mackie

Entrepreneur

225 Points Posted on 17 May 2023

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!

Pankaj Rawat

GST Practitioner

29904 Points Posted on 18 May 2023

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 .