Itc claim for January or February -23

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.
Replies (5)
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.

Dealer can claim the ITC in January 23.

Claim in January 2023
You can claim in February 2023
You can claim in both month but it is highly suggested to claim in January 2023.

Claiming for the month of January will be against section 16 since goods received in February.

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