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VISHAL RUNGTA (Finance Professional)     10 May 2021

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.

 7 Replies

Kishor Lulla

Kishor Lulla   11 May 2021

Surely you can claim . give reconciliation if notice is received

Sourav (Student)     11 May 2021

Yes you can claim ITC for April

RENU SHARMA   11 May 2021

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

VISHAL RUNGTA (Finance Professional)     11 May 2021

Okay, Thanks everybody.

saurabh mahto

saurabh mahto   11 May 2021

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

Bhavika Kothari (CA)     21 May 2021

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


VISHAL RUNGTA (Finance Professional)     21 May 2021

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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