I have to file 3-B for Aug 20. Whether 2-A for the Aug 20 first of all should be referred for reconciliation. If some ITC is available in 2-A and the same is not in our books, should I book the same ITC in my books and should I take into 3-B for Aug 2020.
17 September 2020
Yes you have to refer to GSTR2A as on 18.9.2020.You cannot take ITC in 3B if it is appearing in 2A but not booked in your accounts based on tax invoice copy and receipt of goods/services.Further you can take the credit of only 110% of the matched invoices in 2A.
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