We know that with effect from 1st January 2022 you can claim Input Tax Credit (ITC) only if it appears in auto-populated ITC statement GSTR-2B in light of Section 16(2)(aa) of the CGST Act,2017 inserted (w.e.f. 1st January 2022 vide Notification No. 39/2021-C.T., dated 21st December 2021) by Section 109 of the Finance Act, 2021 (No. 13 of 2021).
Goods and Services Tax Network (“GSTN”) has issued an Advisory dated 15th May 2022 on claiming of ITC while filing GSTR-3B for the month of April 2022. The advisory reads as under:
It has been noticed that in a few cases, certain records are not reflected in the GSTR-2B statement for the period of April 2022. However, such records are visible in GSTR-2A of such recipients.
The technical team is working to resolve this issue for the impacted taxpayers and generate fresh GSTR-2B at the earliest.
In the interim, affected taxpayers interested in filing GSTR-3B are requested to file the return on self-assessment basis using GSTR-2A.
Source: GST Portal
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