Input Tax Credit 2A & 2B

[VIGNESH]

Sir while filing GSTR 3B, purchase bill are not reflecting in GSTR 2B but reflecting in 2A (returns are filed late by vendor) can i claim ITC as per 2A ,will the department raise notice for delay in reflecting and ask to pay interest

AI Summary

Claiming ITC from GSTR 2A Allowed if Conditions Met, Despite Late Vendor Filings Under GST Rules A user inquired about claiming Input Tax Credit (ITC) under Goods and Services Tax (GST) when purchase invoices appear in GSTR 2A but not in 2B due to late vendor filings. Respondents advised that ITC could be claimed based on 2A if certain conditions are met, such as having the original tax-paid invoice, receipt of goods or services, and proper accounting entries. They emphasized that technical delays should not penalize buyers, provided compliance with the CGST Act's requirements. Caution was advised to avoid interest and penalties, and the importance of fulfilling legal requirements on the common portal was highlighted.