TaxTMI 
TaxTMI 
A supplier filed his GSTR-1 for [month] after the due date, so the invoice did not appear in my GSTR-2B for that month. I have received the goods and paid the supplier. Can I claim the ITC in the month the invoice appears in GSTR-2B, and is there any interest or reversal risk for the earlier month? Kindly guide with relevant provisions.
ITC claimed in GSTR-3B exceeds GSTR-2B due to supplier's late GSTR-1 filing: how to handle?
12 Oct 2026 
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Input tax credit timing after late GSTR-1 filing raises GSTR-2B matching, interest, and reversal concerns.
Input tax credit may exceed GSTR-2B where late supplier GSTR-1 filing delays invoice reflection. Where goods have been received and supplier payment made, the issue is whether ITC may be claimed when the invoice appears in GSTR-2B and whether the earlier period carries interest or reversal risk. (AI Summary)
Input tax credit may exceed GSTR-2B where late supplier GSTR-1 filing delays invoice reflection. Where goods have been received and supplier payment made, the issue is whether ITC may be claimed when the invoice appears in GSTR-2B and whether the earlier period carries interest or reversal risk. (AI Summary)