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Should we claim ITC as per GSTR-2B or GSTR-2A?
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There is confusion among taxpayers whether to take ITC per 2A or 2B.
As per our understanding eligible ITC should always be as per GSTR 2B and not as per GSTR 2A. Moreover this concept of GSTR 2B is not a new provision in GST law.
Rule 36(4) dated 9.10.2019 read with GST circular no 123/42/2019 dated 11th November 2019, department made it very clear that eligible ITC will be only against those invoices which were uploaded within due date of GSTR 1.
But till now it was practically very difficult to trace invoices which were uploaded up to due date. So taxpayers were taking all ITC, that was reflecting in GSTR 2A as on the date of filing GSTR 3B.
Now Department has started GSTR 2B which identifies the invoices which were uploaded up to the due date. So now we can easily calculate the eligible ITC.
To conclude we have to take ITC as per GSTR 2B and this was implemented back on 9.10.19.
As per our understanding eligible ITC should always be as per GSTR 2B and not as per GSTR 2A. Moreover this concept of GSTR 2B is not a new provision in GST law.
Rule 36(4) dated 9.10.2019 read with GST circular no 123/42/2019 dated 11th November 2019, department made it very clear that eligible ITC will be only against those invoices which were uploaded within due date of GSTR 1.
But till now it was practically very difficult to trace invoices which were uploaded up to due date. So taxpayers were taking all ITC, that was reflecting in GSTR 2A as on the date of filing GSTR 3B.
Now Department has started GSTR 2B which identifies the invoices which were uploaded up to the due date. So now we can easily calculate the eligible ITC.
To conclude we have to take ITC as per GSTR 2B and this was implemented back on 9.10.19.
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