ITC 2A vs 2B and Books.

CA NAMRATA KAYARWAR (297 Points)

01 June 2022  
What are the consequences if ITC claimed based on 2A where invoices in 2B are less than what appearing in 2A.

And in case of ITC claimed as per Books and in 2A and 2B such invoices are not reflecting or reflecting after 2-3 months.

Please guide with relevant changes made by department time to time such as 20%, 10% and 5% what reflecting in 2B.