ITC claiming problem

This discussion addresses a common query regarding Input Tax Credit (ITC) claims. The core question is whether to claim ITC based on account books or the GSTR-2B data, particularly when suppliers file their returns after the GSTR-2B cutoff date. The consensus suggests that as per Section 36(4) of the GST law, ITC must be claimed as per GSTR-2B. This means if a supplier files their December return late, the ITC will appear in January's GSTR-2B and should be claimed in January.