hello everyone
i have a query that in April 2022 gstr2b was not generating then i claimed itc as per the inputs in gstr2a which were actual purchases.
but i received a notice regarding excess itc claimed not considering gstr2a.
so please tell me which section allows to claim itc as per gstr2a in the absence of gstr2b.
please help
As per finance Act 2021 and Notification 40/2021 dt 29/12/2021 , from 1/1/2022 it is mandatory to claim input tax credit as per section GSTR2B , accordingly necessary amendment has been made in section 16(2) of the CGST Act , so I don't think any other section allow him to claim input tax credit as per GSTR2A . so for Input tax credit he has fulfil all the conditions in section 16(2) .
CAclubindia
