Answer

1. F

   Facts

   Claim only what appears in 2B for now, and ask the supplier to correct the value through GSTR-1A or an amendment in the next GSTR-1.

2. P

   Provisions and law

   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
   • Invoice Management System (GSTN advisories, October 2024 onwards)Recipients accept, reject or keep pending supplier records; records with no action are deemed accepted and flow into GSTR-2B; credit notes can be kept pending for one tax period from the October 2025 period.
3. A

   Analysis

   If the supplier showed ₹10,000 tax instead of ₹18,000, you can claim ₹10,000 now and the balance ₹8,000 after the amendment appears. You can also reject or keep the record pending in IMS and accept once corrected. Write to the supplier with the correct figures.

4. C

   Conclusion

   1. 1Compare the 2B value with your invoice.
   2. 2Ask the supplier to amend through GSTR-1A or the next GSTR-1.
   3. 3Claim the correct balance once the amendment shows in 2B.
   4. 4Track it in your reconciliation until closed.

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