The Central Board of Direct Taxes (CBIC) via its Twitter handle has clarified that Input Tax Credit (ITC) is required to be availed based on details available in FORM GSTR-2B, which is a static ITC statement generated for each month.
The department was responding to an inquiry from Mr. Rahul Modi, who asked whether ITC needs to be claimed as per 2A or 2B.
@Infosys_GSTN @GST_Council Sir please clarify whether ITC needs to be claimed as per 2A or 2B? Many clients are filing there GSTR 1 after 12th of the months which gets reflected in 2A but not in 2B which shows diffrence in ITC with auto populated data.
— @Rahul Modi (@RAHULMO93227670) March 12, 2021
“Input tax credit is required to be availed based on details available in FORM GSTR-2B, which is a static ITC statement generated for each month,” CBIC tweeted.
Dear Taxpayer,
— CBIC (@cbic_india) March 15, 2021
Input tax credit is required to be availed based on details available in FORM GSTR-2B, which is a static ITC statement generated for each month.
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