Itc availed as per 2a

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) .

But Sir if there is a technical problem in generating gstr2b of that month. Then how can we claim that itc bcoz it will not be accumulated in any other next months.

There was an internal website problem in gstr2b generation, therefore itc was claimed as per gstr2a.

The proper course of action for you is to inform the officer that there was technical problem on GSTN nationwide due to which 2B was not getting generated so you are eligible to claim input on the basis of 2A.