Matching ITC with GSTR-2B even though GSTR-3B lately

[Naviin Guptaa]

Dear All,

My client is filing GSTR-3B after 6 months of due date along with interest and late fee, just wanted to clarify whether in this case also we need to match ITC with the data available in 2B of that month or we can go head and claim as ITC based on 2A (reflecting in 2B of that month and later months)?

In my opinion, as we have paid the taxes along interest and late fee, tax payer cannot be penalized for the act of supplier late filing.

Thanks in advance.

AI Summary

Input Tax Credit entitlement depends on invoices reflected in GSTR-2B when claiming, despite supplier's late filing.
Whether a recipient may claim input tax credit despite filing GSTR-3B late was debated; contributors argued that payment of tax with interest and late fee should not bar credit where supplier-uploaded invoice details appear in the recipient's automated statement. Practical guidance emphasised that credit eligibility depends on the presence of invoice details in the automated statement at the time of claim, compliance with rule based restrictions and genuineness of invoice and use, and that administrative or judicial challenge may be pursued against time bar limitations and inconsistent departmental circulars.