Answer

1. F

   Facts

   If you claimed ITC in a month but the supplier filed GSTR-1 after the GSTR-2B cut-off, the invoice appears in the next month's GSTR-2B. Claiming it early causes the excess. Under Sec 16(2)(aa), the correct month to claim is the month it appears in GSTR-2B.

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 ₹1,10,000 claimed in June appears in July's GSTR-2B, the June claim was early. Explain the timing in Part B and show that the July claim was not doubled. If the credit was used in June, interest under Sec 50(3) for the month may be raised, so consider paying a small interest amount through DRC-03 to close it. Going forward, claim only from GSTR-2B.

4. C

   Conclusion

   1. 1Find the invoices claimed early and the month they appeared in GSTR-2B
   2. 2Confirm you did not claim them again
   3. 3Explain the timing in Part B
   4. 4Pay any interest on the early use through DRC-03 if advised
   5. 5Change your process to claim only from GSTR-2B

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