ITC Claim : Accept or Reject

Agar Koi Exempt Food sale kar raha hai aur usko Packing material & Insurance company Ki ITC 2A me show rahi hai toh aise case me GSTR 3b me ITC claim hogi yaa usko Ineligible ITC me fill kiya jayega.
Please clearly explain.
Replies (5)
Quick Summary
This discussion addresses whether Input Tax Credit (ITC) can be claimed on packing materials and insurance for exempt food sales when these costs appear in ITC 2A. The consensus suggests that ITC used for making exempt supplies is generally ineligible. It should be disclosed as ineligible ITC in GSTR 3B, likely under table 4.D.2 (ITC not eligible) rather than 4.B.2 (ITC reversal others).

Any ITC of Inputs or input services or capital goods which are used in making exempt supply cannot be availed by the RP
Sir Ineligible itc me fill kiya jayega ?

Suggest you to disclose ineligible credits in table 4.B.2 (ITC reversal others) in GSTR 3B.

This would be a disclosure only, but helps the govt. identify its revenue.

Hai Akshay I think that is not a case of reversal so it should be disclosed in table 4.D.2 not in tabe 4.B.2.

Yes if credit not claimed and only a disclosure then 4.D. 

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