GST registration & returns Chennai Answered

Our GSTR-2B shows ₹3.4 lakh less ITC than our purchase register because two suppliers have not filed GSTR-1. Can we still claim it?

Asked by A business owner in Chennai 3 Aug 2026 1 answer 2 min read

The question

We are a packaging manufacturer in Chennai. For June the ITC in GSTR-2B is ₹3.4 lakh short of our books because two vendors have not filed their GSTR-1. We have their tax invoices and have paid them in full. Can we claim the credit on the basis of the invoices?
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1 answer

ERPCA
ERPCA Expert Desk Verified answer

Practising chartered accountants at ERPCA · 3 Aug 2026

In short

No. Since 1 January 2022, section 16(2)(aa) read with rule 36(4) allows input tax credit only for invoices that appear in your GSTR-2B. A valid invoice and full payment are necessary but not sufficient.

What to do with the ₹3.4 lakh: do not claim it in the June GSTR-3B. The credit is not lost; it becomes available in the month the supplier files and the invoice lands in your 2B, and you can take it any time up to 30 November 2027 (the section 16(4) deadline for FY 2026-27 invoices). GSTR-3B is now auto-populated from 2B and locked for the ITC table, so an unmatched claim is not even possible without manually overriding, which invites an ASMT-10 notice.

Use the Invoice Management System on the portal: keep these two invoices as "pending" rather than rejected, so they flow into 2B automatically once filed. Chase the vendors in writing; a clause that holds back the GST component of the invoice until it appears in 2B is now standard and worth adding to your purchase terms.

One more rule to know: under rule 37A, if a supplier files GSTR-1 but not the GSTR-3B for that period by 30 September of the next year, the credit you took has to be reversed with interest until they pay.

Next step

Reconcile 2B against the purchase register every month before filing, and treat any vendor missing two consecutive months as a payment hold.

General guidance on the facts given, not an engagement. Law as on the date of the answer.

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