Itc availed as per 2a

arsh khan (134 Points)

24 January 2023  
hello everyone
i have a query that in April 2022 gstr2b was not generating then i claimed itc as per the inputs in gstr2a which were actual purchases.
but i received a notice regarding excess itc claimed not considering gstr2a.
so please tell me which section allows to claim itc as per gstr2a in the absence of gstr2b.
please help