Taxpayer in the 3B of Mar 23 claimed entire ITC on invoices not reflecting in GSTR 2B/2A(as on date) of FY 22-23 and has reversed it in same month.
later on those invoices are reflecting in 2B of Nov 23.
pls answer
1. claiming n reversing the ITC in same month will results no utilization of ITC. hence no intt liability.
2. Can Taxpayer reclaim such itc reflecting in 2B of Nov 23.
pls guide.
thanks in advance
You need to reverse it under 4(b)2 in 3B
then c you can re claim
CAclubindia
