GSTR-3B for the month of April-2022 is due on 20th May 2022. However, there have been some technical issues pertaining to GSTR-2B of April 2022 that directly affect the ITC you claim in GSTR-3B.
As per the GST Network’s clarification, certain records are not reflected in the GSTR-2B statement for the tax period of April 2022. As the ITC in GSTR-3B gets auto-populated from GSTR-2B, therefore, ITC won’t be reflected in the GSTR-3B as well.
However, as these invoices are reflected in GSTR-2A, therefore, it has been clarified that taxpayers willing to file their GSTR-3B can file their returns on a self-assessment basis using GSTR-2A as their base.
GSTR-2A is the dynamic statement for ITC whereby all the details regarding the inward supplies and consequent ITC will get reflected on a continuous basis. For instance, if a supplier fails to declare certain supplies in his GSTR-1 for the month of April 2022 but declares so in GSTR-1 of May 2022, then the recipient will still see the relevant invoices in the GSTR-2A of April 2022.
However, GSTR-2B is a static statement and shows the invoices furnished between the two due dates. For instance, for the tax period of April 2022, the ITC will be reflected in GSTR-2B of April 2022 only if the details of invoices are furnished and GSTR-1 is filed within the due date by the supplier i.e., 11th May 2022. In case, the GSTR-1 for April 2022 is furnished after the due date, then the invoices will be reflected in the GSTR-2B of May 2022 of the recipient.
As per CGST Rule 36(4), ITC can be claimed only if it is reflected in GSTR-2B. In the current update released by the department, ITC has been allowed to be claimed on a self-assessment basis in line with GSTR-2A. However, as it is just a clarification and not backed by any official notification, it is advisable to wait for some time as the GSTN technical team resolves the issue.
In case of any query, please feel free to contact the ASC Group.
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