ITC on debit notee

This discussion clarifies whether Input Tax Credit (ITC) can be claimed on debit notes issued by suppliers due to tax rate differences. Specifically, it addresses debit notes received in March 2021 for the years 2017-18, 2018-19, and 2019-20, where the tax rate increased from 12% to 18%. The consensus is that if these debit notes are reflected in your March 2021 GSTR-2B, you can indeed claim the ITC in your March 2021 GSTR-3B.