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ITC always 2 A and 2 B Doubt

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MPR Sanjay Kumar

1675 Points Posted on 14 February 2023

1. GSTR 2 B shows current month ITC ,it's only reflects the ELIGIBLE ITC ????

2. GSTR 2 a ITC ( when we have used to claim) plse explain Gstr 2 a and 2 b

3.what is the eligible timeline to get iTc any time limit???

why it's have 2 a and 2 b??

please tell me

Replies (5)

Quick Summary

This discussion clarifies the differences between GSTR 2A and GSTR 2B concerning Input Tax Credit (ITC). GSTR 2B reflects all ITC uploaded by suppliers for a period, regardless of the invoice date, while GSTR 2A shows ITC for that specific month. It's crucial to manually check the eligibility of ITC as presented in GSTR 2B before claiming it. The deadline for claiming ITC is the earlier of the subsequent financial year's GSTR-3B filing or the annual return deadline.

Eswar Reddy S

CFO- at NHTF

15022 Points Posted on 14 February 2023

If the counter part files the GSTR-1 and 3B On time then ITC as per GSTR-2A and 2B will be same and autopopulated to GSTR-3B

CA Rashmi Gandhi

Chartered Accountant

44487 Points Posted on 14 February 2023

2B shows all ITC uploaded by the supplier in that period means during Feb any ITC uploaded by supplier (may be April, may,June etc).

2A shows ITC of that month only i.e all invoices having date of the month i.e. all invoices of Feb.

You have to claim through GSTR-2B .

MPR Sanjay Kumar

1675 Points Posted on 14 February 2023

@ honorable Rashmi Gandhi mam, so the gstr to be shows both the eligibility and non eligible ITC, we should have to manually check whether it is eligible or in eligible while claiming credit ITC???

Plse explain me