Find
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.
GST
Purchases in books missing from GSTR-2B
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Provisions
Sec 16(2)(aa), CGST Act 2017; Rule 36(4), CGST Rules 2017; Sec 16(4), CGST Act 2017
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.
Close
- Match the purchase register with GSTR-2B invoice by invoice
- List missing invoices by supplier
- Write to each supplier asking them to file
- Claim credit only when the invoice appears in GSTR-2B
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