A registered dealer purchase of goods received dt:03-02-23 invoice billing date:31-01-23 . invoice show in gstr2a for January -23 month question: dealer itc claim januvary-23 or February -23 show in gstr3b return.
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Quick Summary
This discussion addresses when a registered dealer can claim Input Tax Credit (ITC) for goods purchased. The invoice was dated 31st January 2023, but the goods were received on 3rd February 2023, appearing in the GSTR-2A for January. While it's suggested to claim the ITC in January 2023, it can also be claimed in February 2023 or even split across both months, though claiming in January is highly recommended.