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ITC as per books 2A or 2B

23 January 2022

Dear Sir,
ITC as per books Rs.331119/- As per GSTR 2A 331118/- but as per 2B Rs.288119/- So please suggest which ITC I claim in 3B

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6 Replies

Divyashree kn (24 Points)
Replied 23 January 2022

If u r claiming itc of December month(assumed) ,itc as per 2A included only December invoices where as itc as per 2B may include December as well as other previous months invoices uploaded by vendor in December month,
so just check if u have covered all the invoices reflecting in both 2A and 2B for the month of December and claim likewise

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Naveen Kumar (729 Points)
Replied 23 January 2022

Sir,
2B reflect only December month invoice and 2A also reflect December month, all invoice actually 2 vendors Filed his GSTR1 in after 12 January

CA Altamush Zafar (GST Consultant) (15971 Points)
Replied 23 January 2022

The reason is that some of the filers might have filed their GSTR-1 late therefore they are reflecting in GSTR-2A but not in 2B. You can claim as per GSTR-2A if you want but the department is of the opinion that ITC should be claimed as per GSTR-2B

Naveen Kumar (729 Points)
Replied 23 January 2022

Dear Sir, if I claim ITC as per 2A can I face any issue because my tax liability is around 3.25 Lacs. and if I claim ITC as per 2B I have to pay around 37 thousands.