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ITC ON GST - 2A - 2B

19 April 2022

One Purchase bill shown on GSTR-2A but not in shown in GSTR-2B although the total amount in GSTR-2B included the missing bill amount (itc) which was shown in GSTR 2 A- can i take the ITC please advise,

And one more enquiry - one purchase bill shown in amendments to B2B section by supplier can I take this ITC now - please advise this also 🙏

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4 Replies

Eswar Reddy S (CFO- at NHTF) (58263 Points)
Replied 19 April 2022

Go as per 2B.If summary is generated then ITC will be autopopulated from 2B to 3B

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Prashant Rawat (Accounts Trainee) (61 Points)
Replied 19 April 2022

Yes you can take itc but you should take as per 2B and
amend bill shown in itc available table so you can take it itc.

Kesavaraj S (578 Points)
Replied 21 April 2022

If the purchase available in 2A but not in 2B,your supplier had filed Gstr1 after 11th of the month.So, it is late filing and it is reflected in next month 2B.You can take ITC on that Invoice in next month.Then, you can take ITC on Amended Invoice in the month of Amendment that is reflected in that month 2B...