https://www.taxtmi.com/forum/issue?id=117091 A buyer may claim input tax credit based on invoices reflected in GSTR 2A despite a GSTR 2B mismatch if the buyer satisfies substantive entitlement conditions: original tax paid invoice, physical receipt of goods or services, use in business (not exempt), payment to supplier within the stipulated period, proper accounting entries, absence of time bar or statutory disallowance, and non application of blocked credit rules. Portal or supplier filing delays can be explained, though portal compliance should be regularised to avoid scrutiny, interest and penalty. en-us Sun, 14 Mar 2021 10:50:45 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117091 A buyer may claim input tax credit based on invoices reflected in GSTR 2A despite a GSTR 2B mismatch if the buyer satisfies substantive entitlement conditions: original tax paid invoice, physical receipt of goods or services, use in business (not exempt), payment to supplier within the stipulated period, proper accounting entries, absence of time bar or statutory disallowance, and non application of blocked credit rules. Portal or supplier filing delays can be explained, though portal compliance should be regularised to avoid scrutiny, interest and penalty. Discussion-Forum GST Sun, 14 Mar 2021 10:50:45 +0530 https://www.taxtmi.com/forum/issue?id=117091