TaxTMI 
TaxTMI 
Dear sir,
Kindly clarify for claiming ITC in R3B return shall we consider Form 2A or Form 2B . 2A is a dynamic and 2B is static. calculation of 10% excess ITC is as per Form 2A or form 2B. Thanks in advance.
Input tax Credit
04 Dec 2020 
4 Replies 
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Input tax credit reconciliation: use GSTR-2B as the compliance baseline while reconciling GSTR-2A and applying the matching rule.
Contributors recommend treating GSTR-2B as the compliance baseline for claiming input tax credit because it contains invoices furnished through filed supplier returns, while continuing to use GSTR-2A for ongoing tracking and to identify invoices not yet reflected in the static statement. Taxpayers should maintain monthly reconciliations and a table tracking credits visible in 2A and 2B, apply the matching/limitation rule when claiming ITC, and preserve explanations for variations arising from transitional timing differences between statements and supplier filings. (AI Summary)
Contributors recommend treating GSTR-2B as the compliance baseline for claiming input tax credit because it contains invoices furnished through filed supplier returns, while continuing to use GSTR-2A for ongoing tracking and to identify invoices not yet reflected in the static statement. Taxpayers should maintain monthly reconciliations and a table tracking credits visible in 2A and 2B, apply the matching/limitation rule when claiming ITC, and preserve explanations for variations arising from transitional timing differences between statements and supplier filings. (AI Summary)