Mismatch in GSTR 2B and GSTR 3B

VISHAL RUNGTA (Finance Professional) (5 Points)

10 May 2021  

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.