GST Practitioner & Accounts
14934 Points
Joined March 2014
As per finance Act 2021 and Notification 40/2021 dt 29/12/2021 , from 1/1/2022 it is mandatory to claim input tax credit as per section GSTR2B , accordingly necessary amendment has been made in section 16(2) of the CGST Act , so I don't think any other section allow him to claim input tax credit as per GSTR2A . so for Input tax credit he has fulfil all the conditions in section 16(2) .