availibility Input tax credit as per GSTR-3B

[shivashankar mr]

Purchases made & Input tax availed in GSTR-3B as per books. Which is not reflected in GSTR-2B

can be disallowed from Department ?. any judgement in favour of trader.

AI Summary

ITC claimed in GSTR-3B but absent in GSTR-2B: Section 16 conditions, evidence, and relief for bona fide recipients If input tax credit is shown in GSTR-3B but not in GSTR-2B, tax authorities can issue show-cause notices or deny ITC if statutory conditions (Section 16) are not met or the supplier hasn't paid/filed returns. Courts have granted relief to bona fide recipients where invoices, payment proof and receipt of goods/services exist, the supplier's default was beyond the buyer's control, and authorities failed to properly investigate the supplier; however, cited case law referring to non-reflection in GSTR-2A may not apply to GSTR-2B due to different enforcement dates and rules, so the relevant tax period and documentary evidence are crucial and appellate relief is possible on merits.