Regarding ITC

sir I claim my ITC as per 2A or 2B??
Replies (7)
Quick Summary
This discussion clarifies the conditions required to claim Input Tax Credit (ITC) under the CGST Act, 2017, which include having a valid tax invoice, receiving goods/services, and the supplier paying tax to the government. While GSTR-2A and GSTR-2B reflect supplier filings, the law primarily hinges on fulfilling these core conditions, not solely on the GSTR-2A/2B reflection. The conversation also touches upon the implications of suppliers filing quarterly returns and the provisional ITC allowance.

As per section 16(2) of the CGST act 2017 you have fulfill following conditions to claim ITC .
1. you must have valid GST Tax Invoice with correct GSTN of supplier .
2.you must receive Goods or Services
3. Your supplier should pay the tax to GOVT account collected from you
4. you should file return

In addition to above If it reflects in GSTR2A and 2B you can claim ITC , but as per act you have to fulfill above conditions and.same ITC should not be under block credit under section 17(5) of the CGST act 2017 .
As on date check GSTR 2A only...to claim ITC
It is not written any where in the CGST act 2017 , that , you have claim ITC if it is reflects in GSTR 2A or GSTR 2B , however it's confirmation for us that supplier has filed GSTR1
@ prasad Nilugal ji
As per Law, we have to check that Suppliers filed GSTR 1 or not. we can check that from both i.e GSTR 2A and 2B...
but it's debatable issue
even GSTR 2A is also debatable..
what if my all Supplies is filing Quarterlly return ?....(Not able to take ITC for 4 month's !!!!)
Yes , Dear Sagar your point is also important .
If supplier file GSTR 1 after due date
than how to collect ITC.

Your ITC will be based on GSTR-2B. But as you know there is a provision to take additional 10% of provisional ITC. This additional 10% can be taken from GSTR-2A

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