TaxTMI 
TaxTMI 
My client have received notice for Discrepancy in ITC claimed through GSTR-3B and GSTR 2B for the period 2020-21. However ITC has been claimed as per GSTR-2A. Kindly advice the effective date of GSTR-2B for availing the ITC. My opening is 2b is notified from 1/10/2022 vide notification no-18/2022 dated 28/09/2022. During the period 2020-2021 form 2B was not notified. Kindly advice whether my view is correct or wrong.
REGARDING GSTR 2A AND 2B FORM
18 Oct 2024 
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Input Tax Credit discrepancy over GSTR-2B applicability may permit contesting notices where GSTR-2A supported claimed ITC.
Taxpayer received a notice alleging discrepancy between ITC in GSTR-3B and GSTR-2B though ITC matched GSTR-2A; the dispute centers on when GSTR-2B became mandatory. Respondents provided conflicting views on the effective enforcement date and noted GSTR-2A's lack of formal statutory backing, but collectively indicated the taxpayer likely has a defensible position for the earlier period and that the department may at most seek interest due to the discrepancy. (AI Summary)
Taxpayer received a notice alleging discrepancy between ITC in GSTR-3B and GSTR-2B though ITC matched GSTR-2A; the dispute centers on when GSTR-2B became mandatory. Respondents provided conflicting views on the effective enforcement date and noted GSTR-2A's lack of formal statutory backing, but collectively indicated the taxpayer likely has a defensible position for the earlier period and that the department may at most seek interest due to the discrepancy. (AI Summary)