https://www.taxtmi.com/forum/issue?id=121169 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. en-us Mon, 12 Oct 2026 15:47:32 +0530 Mon, 12 Oct 2026 15:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=121169 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. Discussion-Forum Goods and Services Tax - GST Mon, 12 Oct 2026 15:47:32 +0530 https://www.taxtmi.com/forum/issue?id=121169