Sir,
I have claimed ITC as per invoice date suppose invoice date 11 September 2020. I have claimed same ITC in September 2020,s return. but 2A not reflect the invoice it reflect in February 2021,s month. so can I face any issue from department because we Claim the ITC in September month but it reflect in 2A in Feb 21
As such no....... but if your case is selected for scrunity the interest can be demanded by department on same.
Note : Moreover as per Rule 36(4)till December 20 you can claim 110% of eligible ITC reflected in your 2A , & from January onward it is 105% .
CAclubindia
