Mismatch in GSTR 2B and GSTR 3B

Dear All,

Query: As per ITC rules, we can claim ITC only when we receive goods in our godown physically.

So, if goods are billed in March and therefore getting reflected in 2B of March, but actually goods are received by purchaser in April, then can he claim that ITC in April; as there would be a mismatch between 2B and 3B of April ??

Please provide your kind suggestions.

Replies (7)
Quick Summary
This discussion addresses a common GST query regarding the correct period for claiming Input Tax Credit (ITC) when goods are billed in one month but physically received in the next. The consensus is that ITC can only be claimed in the month of physical receipt, even if it appears on an earlier GSTR 2B. It also touches upon the implications of Rule 36(4) concerning the 5% variance allowed for ITC claims exceeding GSTR 2B.

Surely you can claim . give reconciliation if notice is received
Yes you can claim ITC for April
Yes you can claim the itc as per section 16 (2) you must received the goods , you received the goods in April month , so you can claim such itc in April month

Okay, Thanks everybody.

In above case can itc be claimed in March i.e prior to receipt of goods??

Input Tax credit (ITC) should be claimed in April only in this case

Thank You All for the above replies.

But actually GST in itself is a web of confusions.

Further, what if ITC of that particular invoice exceeds the total ITC shown in 2B of April by 30% [As per Rule 36(4) - 5% variance is allowed] ??

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