I'm filling GSTR 3B of one of my client. Now I'm confused on that point where some of purchase bills are in possession of my client and recorded in tally purchase register and the same is reflected in GSTR 2A also. BUT this bills are not reflected in GSTR 2B due to non filing of GSTR1 as they opted for quarterly return filling scheme or due to late filling. So how much of amount should i will have to claim?? As per GSTR 2B or as per GSTR2A by considering the fact that bills are in possession with client?
17 August 2021
As per the provisions, you can claim ITC for those bills which are uploaded and filed. So, please consider only the bills appear in GSTR 2B. As per rule 36(4) the availed (eligible) ITC should not exceed 5% of the invoices uploaded by the suppliers.
CAclubindia
