https://www.taxtmi.com/forum/issue?id=116891 Contributors recommend treating GSTR-2B as the compliance baseline for claiming input tax credit because it contains invoices furnished through filed supplier returns, while continuing to use GSTR-2A for ongoing tracking and to identify invoices not yet reflected in the static statement. Taxpayers should maintain monthly reconciliations and a table tracking credits visible in 2A and 2B, apply the matching/limitation rule when claiming ITC, and preserve explanations for variations arising from transitional timing differences between statements and supplier filings. en-us Fri, 04 Dec 2020 18:40:29 +0530 Thu, 23 Jan 2025 15:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116891 Contributors recommend treating GSTR-2B as the compliance baseline for claiming input tax credit because it contains invoices furnished through filed supplier returns, while continuing to use GSTR-2A for ongoing tracking and to identify invoices not yet reflected in the static statement. Taxpayers should maintain monthly reconciliations and a table tracking credits visible in 2A and 2B, apply the matching/limitation rule when claiming ITC, and preserve explanations for variations arising from transitional timing differences between statements and supplier filings. Discussion-Forum GST Fri, 04 Dec 2020 18:40:29 +0530 https://www.taxtmi.com/forum/issue?id=116891