https://www.taxtmi.com/forum/issue?id=119126 Discrepancy between downloaded GSTR 2A ITC and portal auto populated ITC stems from GSTR 2A being dynamic while GSTR 2B is the static communication used for eligibility; Rule 36(4) requires supplier filing and communication in GSTR 2B to avail ITC. For periods before GSTR 2B existed, adopt a single downloadable invoice listing for reconciliation, document the basis, and raise portal tickets for technical mismatches when authorities pursue demands based on 2A versus comparison table differences. en-us Sat, 25 May 2024 12:41:08 +0530 Fri, 24 Jan 2025 10:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=119126 Discrepancy between downloaded GSTR 2A ITC and portal auto populated ITC stems from GSTR 2A being dynamic while GSTR 2B is the static communication used for eligibility; Rule 36(4) requires supplier filing and communication in GSTR 2B to avail ITC. For periods before GSTR 2B existed, adopt a single downloadable invoice listing for reconciliation, document the basis, and raise portal tickets for technical mismatches when authorities pursue demands based on 2A versus comparison table differences. Discussion-Forum GST Sat, 25 May 2024 12:41:08 +0530 https://www.taxtmi.com/forum/issue?id=119126