ITC AS PER 2A OR 2B

[ABHISHEK Kumar]

Dear Sir, whether to take itc as per 2A or 2B. There are many conflicting views regarding the same.

[KASTURI SETHI]

Go through Issue ID No.117091 dated 29.3.2021 and an article written by Madam Shilpi Jain . Published on 1.4.21 in TMI (Article Section). = Role of GSTR-2A and GSTR-2B for taking Input Tax Credit while filing GSTR-3B

You will find solution to your problem.

AI Summary

Input Tax Credit reconciliation: compare GSTR-2A and GSTR-2B before claiming credit in GSTR-3B filings.
Whether to claim Input Tax Credit based on GSTR-2A or GSTR-2B is the central compliance question; the respondent advises consulting a prior Issue ID and an article explaining the roles of GSTR-2A and GSTR-2B for reconciling supplier-reported invoices and verifying eligible credits before claiming them in GSTR-3B.