REGARDING GSTR 2A AND 2B FORM, Goods and Services Tax - GST

[FARIDUDDIN AHMAD]

MY CLIENT HAVE RECEIVED NOTICE FOR DISCREPENCY IN ITC CLAIMED THROUGH GSTR 3B AND GSTR 2B FOR THE PERIOD 2020-21. HOWEVER ITC HAS BEEN CLAIMED AS PER GSTR 2A. KINDLY ADVICE THE EFFECTIVE DATE OF GSTR 2B FOR AVAILING THE ITC.MY OPENIN IS 2B IS NOTIFIED FROM 1/10/2022 VIDE NOTIFICATION NO-18/2022 DATED 28/09/2022. DURING THE PERIOD 2020-2021 FORM 2B WAS NOT NOTIFIED. KINDLY ADVICE WETHER MY VIEW IS CORRECT OR WRONG.

Posts / Replies

[Ganeshan Kalyani]

GSTR-2B was made mandatory from 01.01.2022. Since your case is of 2020-21 you can say that 2B wasn't mandatory.