One of gst registered regualr scheme dealer purchases of goods (two invoices) not reflected in gstr2a March,2020.
Reason for seller invoices b2c shown in gstr1.
Above two invoices ITC claimed eligible (not reflected in gstr2a ) shown in gstr3b return.
Frah Saeed Answered question June 24, 2020
Technically reversal is required. However no need to reversal as complete system of matching is not operative and you can avail ITC on provisional basis as per Sec 41.
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Frah Saeed Answered question June 24, 2020