TaxTMI 
TaxTMI 
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.
availibility Input tax credit as per GSTR-3B
06 Oct 2025 
7 Replies 
1133 Views Asked by
Input tax credit denial based on GSTR-2B non-reflection may be resisted with genuine invoices and payment evidence.
Non-reflection of purchases in GSTR-2B alone does not automatically disqualify Input Tax Credit; entitlement depends on satisfaction of statutory conditions, supplier compliance, the period of claim and reconciliation rules. Authorities may issue show-cause notices if they suspect conditions are unmet, but genuine invoices, proof of payment and receipt can support the buyer at appellate stages, particularly where the mismatch arose beyond the buyer's control and no proper supplier-side investigation was undertaken. (AI Summary)
Non-reflection of purchases in GSTR-2B alone does not automatically disqualify Input Tax Credit; entitlement depends on satisfaction of statutory conditions, supplier compliance, the period of claim and reconciliation rules. Authorities may issue show-cause notices if they suspect conditions are unmet, but genuine invoices, proof of payment and receipt can support the buyer at appellate stages, particularly where the mismatch arose beyond the buyer's control and no proper supplier-side investigation was undertaken. (AI Summary)