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ITC not Available in GST portal

512 views 1 replies
Hi sir/ Madam


I am seeing few line items in ITC not available table in GSTR 2B


On what basis GST portal is taking these line items

Could some one please advise

Thanks
Replies (1)

The "ITC not available" table in GSTR-2B displays invoice-wise details of input tax credit (ITC) that cannot be availed. The GST portal generates this table based on the following reasons: 1. *Invoices not uploaded by the supplier*: If the supplier has not uploaded the invoices in their GSTR-1, the ITC will not be available to the recipient. 2. *Mismatch in invoice details*: If there's a mismatch in invoice details, such as invoice number, date, or value, between the supplier's GSTR-1 and the recipient's GSTR-2B, the ITC will be blocked. 3. *Supplier not having a valid GSTIN*: If the supplier doesn't have a valid GSTIN or hasn't filed their GSTR-1, the ITC will not be available. 4. *Invoices related to exempted goods or services*: ITC is not available for invoices related to exempted goods or services. 5. *Invoices related to goods or services used for personal consumption*: ITC is not available for invoices related to goods or services used for personal consumption. 6. *Invoices with invalid or duplicate IRN*: If the Invoice Reference Number (IRN) is invalid or duplicate, the ITC will be blocked. 7. *Invoices with invalid GSTIN or PAN*: If the GSTIN or PAN of the supplier or recipient is invalid, the ITC will be blocked. 8. *Invoices related to cess or additional tax*: ITC is not available for invoices related to cess or additional tax. 9. *Invoices with incorrect or incomplete details*: If the invoices have incorrect or incomplete details, the ITC will be blocked. Please review the invoices and communicate with your suppliers to resolve the issues.


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