Answer

GST

Invoice not appearing in GSTR-2B

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  1. Facts

    Since 2022, ITC can be claimed only on invoices that appear in your GSTR-2B. If an invoice is missing, do not claim it yet. Ask the supplier to check his GSTR-1 and your GSTIN.

  2. Provisions and law

    • Sec 16(2)(aa), CGST Act 2017ITC is allowed only if the supplier has reported the invoice in GSTR-1 and it is communicated to the buyer
    • Rule 36(4), CGST Rules 2017ITC is restricted to invoices furnished by suppliers and reflected in GSTR-2B

  3. Analysis

    Common reasons are the supplier filed GSTR-1 after the cut-off, reported a wrong GSTIN, showed it as B2C, or has not filed at all. Example: Rs 36,000 GST on a September invoice uploaded in October will reflect in your October 2B and can be claimed then. Claiming before it appears invites a DRC-01C intimation for ITC mismatch.

  4. Conclusion

    1. Check IMS and GSTR-2B for the invoice
    2. Ask the supplier for his GSTR-1 filing proof and the GSTIN he used
    3. Ask him to correct a wrong GSTIN or B2C entry by amendment
    4. Claim ITC only after it appears in 2B

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