Eajaz Ahmad (Accountant) (79 Points)16 October 2021
CMA Poornima Madhava
Replied 21 October 2021
Legally, ITC can be availed if you've invoices and if you've received goods or services. But portal will allow you to avail itc if the same appears in gstr2a/2b. If you avail itc on the basis of gstr2a/2b and if this comes up during departmental audit, then you'll be required to reverse ITC with interest/penalty if no invoice is available.