TaxTMI 
TaxTMI 
Sir,
can i take itc of Mar 2021 as my supplier not filed GSTR-1 before 11th April. ITC is reflecting in GSTR-2A in Mar but not in GSTR-2B.
What if i take itc in march itself if the answer in no?
ITC not reflect in GSTR2B
02 May 2021 
7 Replies 
3565 Views Asked by
Input Tax Credit claimability when supplier files late - claim after supplier return reflects if statutory conditions are met.
If a supplier files GSTR-1 belatedly, the recipient may claim ITC once the supplier's return is reflected, provided the recipient meets the conditions of Sections 16 and 17: holds the tax invoice, has received the goods or services, has made payment within the stipulated period, maintained proper book entries, and the credit is not barred by Section 17(5). (AI Summary)
If a supplier files GSTR-1 belatedly, the recipient may claim ITC once the supplier's return is reflected, provided the recipient meets the conditions of Sections 16 and 17: holds the tax invoice, has received the goods or services, has made payment within the stipulated period, maintained proper book entries, and the credit is not barred by Section 17(5). (AI Summary)