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 can be challenged under Section 16 if statutory conditions, supplier default, or payment issues exist Input tax credit claimed in GSTR-3B though not reflected in GSTR-2B can be challenged by tax authorities and may prompt a show-cause notice if statutory conditions under Section 16 are not met or if the supplier has not paid/failed to file returns. However, higher courts have protected bona fide recipients where the buyer holds genuine invoices, evidence of payment and receipt of goods/services, the supplier's default was beyond the buyer's control, and revenue did not first investigate the supplier. Non-reflection in GSTR-2A/2B alone is generally insufficient to deny ITC.