Find
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.
GST
Claiming ITC in GSTR-3B only from GSTR-2B
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Provisions
Sec 16(2)(aa), CGST Act 2017; Rule 36(4), CGST Rules 2017; Rule 88D, CGST Rules 2017
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.
Close
- Download GSTR-2B for the month after the 14th
- Reconcile it with the purchase register invoice by invoice
- Claim only the ITC that appears in GSTR-2B, less blocked and reversal items
- Carry the missing invoices to a follow-up list for the suppliers
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