GSTR-2B, part b credit notes not reflecting in input tax credit claimed and due comparison statement. THEY HAVE MENTIONED
The following tables of GSTR-2B has been considered for computing ITC accrued:
• B2B – Invoices which are marked other than reverse charge
• B2BA – Amendment to invoices which are amended and marked other than reverse charge
• CDNR – Debit / credit notes linked to invoices which are marked other than reverse charge
• CDNRA – Amendment to Debit / Credit notes linked to invoices which are marked other than reverse charge
• ISD – ISD Invoices and credit notes received from ISD
• ISDA – Amendment to ISD invoices and credit notes received from ISD
CDNR NOT CONSIDERED FOR COMPUTING ITC ACCRUED
You are right the ITC should include the impact of credit notes as well.
May be the system is under purification and should be resolved soon. Anyways GSTR-2B don’t have any legal sanctity as on date.
Team Clearmytax.in