Answer

1. F

   Facts

   No. ITC is allowed only on invoices that appear in GSTR-2B under Sec 16(2)(aa) and Rule 36(4). Invoices in your books but not in GSTR-2B must be followed up with the supplier and claimed when they appear, within the Sec 16(4) time limit.

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
   • Sec 16(4), CGST Act 2017ITC for a year cannot be taken after 30 November of the next year or the annual return, whichever is earlier
3. A

   Analysis

   Run the match each month and keep a running list. Suppliers who appear on the list every month are a risk to your credit and may also be a red flag for non-genuine billing. Hold payment of the GST portion to repeat offenders until their invoice shows in GSTR-2B.

4. C

   Conclusion

   1. 1Match the purchase register with GSTR-2B invoice by invoice
   2. 2List missing invoices by supplier
   3. 3Write to each supplier asking them to file
   4. 4Claim credit only when the invoice appears in GSTR-2B

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