ITC ON GST - 2A - 2B

One Purchase bill shown on GSTR-2A but not in shown in GSTR-2B although the total amount in GSTR-2B included the missing bill amount (itc) which was shown in GSTR 2 A- can i take the ITC please advise,

And one more enquiry -  one purchase bill shown in amendments to B2B section by supplier can I take this ITC now - please advise this also 🙏

Replies (4)
Quick Summary
This discussion clarifies how to claim Input Tax Credit (ITC) when invoices appear in GSTR-2A but are missing from GSTR-2B. The general advice is to rely on GSTR-2B for ITC claims, as it reflects the most up-to-date information. If a bill is in 2A but not 2B, it might be due to late filing by the supplier, meaning the ITC will be available in the following month's GSTR-2B. Amended invoices shown in GSTR-2B can also be claimed.

Go as per 2B.If summary is generated then ITC will be autopopulated from 2B to 3B
Yes you can take itc but you should take as per 2B and
amend bill shown in itc available table so you can take it itc.
If the purchase available in 2A but not in 2B,your supplier had filed Gstr1 after 11th of the month.So, it is late filing and it is reflected in next month 2B.You can take ITC on that Invoice in next month.Then, you can take ITC on Amended Invoice in the month of Amendment that is reflected in that month 2B...

Take the ITC as reflected in form GSTR 2B. 

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