Answer

1. F

   Facts

   No. Under Sec 16(2)(aa) and Rule 36(4), ITC on an invoice is available only when the supplier has reported it and it appears in your GSTR-2B. Claiming on the basis of your books alone leads to a DRC-01C intimation and interest.

2. P

   Provisions and law

   • Sec 16(2)(aa), CGST Act 2017ITC only when the invoice is furnished by the supplier and communicated in GSTR-2B
   • Rule 36(4), CGST Rules 2017ITC on invoices is allowed only if they are reported by the supplier and appear in GSTR-2B
   • Rule 88D, CGST Rules 2017Intimation DRC-01C when ITC in GSTR-3B exceeds GSTR-2B beyond a limit; reply in 7 days
3. A

   Analysis

   If your books show ITC of ₹3,20,000 and GSTR-2B shows ₹2,90,000, claim ₹2,90,000 this month. The balance ₹30,000 can be claimed in the month it appears in GSTR-2B, as long as you are within the Sec 16(4) time limit. Keep a running list of invoices pending in GSTR-2B and chase those suppliers. This keeps your GSTR-3B and GSTR-2B aligned and your credit safe.

4. C

   Conclusion

   1. 1Download GSTR-2B for the month after the 14th
   2. 2Reconcile it with the purchase register invoice by invoice
   3. 3Claim only the ITC that appears in GSTR-2B, less blocked and reversal items
   4. 4Carry the missing invoices to a follow-up list for the suppliers

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.