Autopopulated ITC differ from GSTR2A

This query is : Resolved

Pragna Marfatia (Querist)
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18 December 2020 Autopopulated table of ITC only takes GSTR1 filed. Suppliers submit late and is reflected in GSTR2A but not in autopopulated GSTR2B. Then if I take as per GSTR2A, it shows red warning colour and says some rule 36(4) , CGST act, 2017.
Can I take as per GSTR2A and some pending invoices about 10 months old which were not taken earlier.
Please guide.

Lekhraj sood

Lekhraj sood (Expert)
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18 December 2020 Have you availed the ITC in books before September 2020 of 10 months old invoices? You can take the credit based on 2A also but after applying 10% rule. Credit of 2019-20 will not be available after 20th October 2020.That is why these invoices are not appearing in 2B.

Pragna Marfatia

Pragna Marfatia (Querist)
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18 December 2020 Sir, I have not availed ITC for my invoices of Jan and Feb. 2020, so I want to claim now. I understand that upto 1 year of invoice date, one can claim ITC. Is it not true?

Please guide.

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Lekhraj sood

Lekhraj sood (Expert)
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18 December 2020 No madam,you can not claim after 20th October following the end of the year.