Availing ITC as per law and GSTR2B
18/06/2022
For some of the taxpayers, there
was an issue in relation to duplicate entries in GSTR2B which has since been
fixed and correct GSTR 2B has been generated. In this regard, taxpayers while
filing GSTR3B are advised to check and ensure that the value of ITC they are
availing is correct as per the law.
They may check the correct ITC value from download of Auto drafted ITC statement
GSTR2B or pdf of System Generated GSTR3B or on the ITC observed on the mouse
hover of Table 4 in GSTR3B, particularly in any such case where there is any
difference observed between the correct figures available at places as stated
above and the prefilled GSTR3B observed on screen.
Thanking you,
Team GSTN