https://www.taxtmi.com/forum/issue?id=117435 Notices where GSTR 2A shows higher ITC than GSTR 3B require taxpayers to determine eligibility before claiming: some credits are blocked, invoices may not be booked, or goods may be in transit, so receipt and claim fall in different periods. The taxpayer should reconcile supplier data with books, identify ineligible items, and submit a factual explanation with supporting documentation stating why the GSTR 2A amounts were not taken in GSTR 3B. en-us Fri, 20 Aug 2021 16:31:05 +0530 Thu, 23 Jan 2025 15:54:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117435 Notices where GSTR 2A shows higher ITC than GSTR 3B require taxpayers to determine eligibility before claiming: some credits are blocked, invoices may not be booked, or goods may be in transit, so receipt and claim fall in different periods. The taxpayer should reconcile supplier data with books, identify ineligible items, and submit a factual explanation with supporting documentation stating why the GSTR 2A amounts were not taken in GSTR 3B. Discussion-Forum GST Fri, 20 Aug 2021 16:31:05 +0530 https://www.taxtmi.com/forum/issue?id=117435