GSTN | Availing ITC as per law and GSTR 2B



Quick Summary
The Goods and Services Tax Network (GSTN) has resolved an issue that caused duplicate entries in GSTR 2B for some taxpayers. A corrected GSTR 2B is now available. Taxpayers are strongly advised to verify their Input Tax Credit (ITC) values against the law before filing their GSTR 3B returns. It's recommended to cross-reference figures from the auto-drafted GSTR 2B, the system-generated GSTR 3B PDF, or by hovering over Table 4 in GSTR 3B, especially if discrepancies arise with the pre-filled data.

For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR 2B which has since been fixed and correct GSTR 2B has been generated. In this regard, taxpayers while filing GSTR 3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.

GSTR 2B ITC: Ensure Correct Availment Under GST Law

They may check the correct ITC value from download of Auto drafted ITC statement GSTR 2B or pdf of System Generated GSTR3B or on the ITC observed on the mouse hover of Table 4 in GSTR 3B, particularly in any such case where there is any difference observed between the correct figures available at places as stated above and the prefilled GSTR3B observed on screen.

Thanking You
Team GSTN.

FAQ :

Some taxpayers experienced duplicate entries in their GSTR 2B statements.

Yes, GSTN has fixed the duplicate entry problem and a correct GSTR 2B has been generated.

Taxpayers should check and ensure that the Input Tax Credit (ITC) they are availing is correct as per the law.

Taxpayers can check the correct ITC value from the downloaded auto-drafted GSTR 2B, the PDF of the system-generated GSTR 3B, or by observing the ITC on mouse hover of Table 4 in GSTR 3B.

If there is any difference observed between the correct figures and the pre-filled GSTR 3B on screen, taxpayers should verify the figures from the sources mentioned.




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Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

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