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Gstr 2A and 2B disparity

28 July 2022

supplier has loaded invoices and these invoices are present in 2A but some of these invoices are not projected in 2B. In such cases how to claim ITC of such invoices Thanks

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2 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14690 Points)
Replied 28 July 2022

Supplier must have filled GSTR1, late i.e( after 14 th )after the due date of filing GSTR1, that's why same invoices are not appearing in GSTR2B. Check out in the next month GSTR2B or check the date of filing GSTR1 from supplier , as per section 16(2) Invoice must reflect in GSTR2B to claim ITC.

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TAUQIR KHAN (73 Points)
Replied 28 July 2022

I have checked 2B all through but didn't find. suppose few invoices though present in 2A of August 2021 but not present in 2B of Aug2021 to March 2022.