A dealer has following ITC :
For August-22: ITC as per books Rs. 22,567. ITC as per GSTR-2B Rs. 25,123
For September-22: ITC as per books Rs.15,784. ITC as per GSTR-2B Rs.12,980
Question: Can dealer claim ITC in variance to GSTR-2B in above mentioned two months. Also explain the procedural part.
Answer: Aman November 17, 2022 Answer:
As I have understood your query, your question is that how much ITC can be claimed if the ITC as per books and GSTR-2B is in variance.
So in the month of August, you are claiming ITC which is less than as per ITC reflected under GSTR-2B, so you can claim the same subject to the condition that ITC has not been blcoked for goods/services.
Now as per Section 16(2)(aa) of CGST Act, 2017 ITC will only be available when Supplier has furnished the details in his GSTR -1. So for the month of September, even if you have higher ITC as per books, you have to defer claiming ITC for those invoices which are not currently reflecting in current month in the GSTR-2B. Also out of the amount of 2B you have to suo moto reduce the amount of blocked ITC.
For the procedural part, you can claim input in GSTR-3B under table 4 where table 4A will be the auto-populated amount of GSTR-2B and under table 4B have to disallow the GST amount for which you are not eligible.
I hope that this helps.
