TaxTMI 
TaxTMI 
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
Input Tax Credit 2A & 2B
14 Mar 2021 
4 Replies 
3948 Views Asked by
Input Tax Credit entitlement may be claimed when invoices appear in GSTR 2A despite GSTR 2B mismatch, subject to statutory conditions.
A buyer may claim input tax credit based on invoices reflected in GSTR 2A despite a GSTR 2B mismatch if the buyer satisfies substantive entitlement conditions: original tax paid invoice, physical receipt of goods or services, use in business (not exempt), payment to supplier within the stipulated period, proper accounting entries, absence of time bar or statutory disallowance, and non application of blocked credit rules. Portal or supplier filing delays can be explained, though portal compliance should be regularised to avoid scrutiny, interest and penalty. (AI Summary)
A buyer may claim input tax credit based on invoices reflected in GSTR 2A despite a GSTR 2B mismatch if the buyer satisfies substantive entitlement conditions: original tax paid invoice, physical receipt of goods or services, use in business (not exempt), payment to supplier within the stipulated period, proper accounting entries, absence of time bar or statutory disallowance, and non application of blocked credit rules. Portal or supplier filing delays can be explained, though portal compliance should be regularised to avoid scrutiny, interest and penalty. (AI Summary)