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Before claiming ITC: confirm the legal conditions
Section 16 of the CGST Act provides the general entitlement for a registered person to claim input tax on goods or services used or intended for use in the course or furtherance of business, subject to the Act and applicable rules. An invoice alone is not enough. Check the prescribed document and receipt requirements, that the supplier has paid the tax, that you have filed the required return, and any applicable payment conditions, including the 180-day rule and its statutory qualifications. Read Chapter V of the CGST Act on the CBIC website.
Section 17 restricts credit for non-business use and exempt supplies and blocks certain categories of credit, subject to exceptions. Where an expense serves both business and non-business purposes, or relates to both taxable and exempt supplies, determine whether apportionment or reversal is required. Some blocked-credit exceptions depend on the transaction’s specific facts, so do not treat a short category list as a complete eligibility test.
The ordinary section 16(4) time limit is 30 November following the relevant financial year, or the date the relevant annual return is filed, whichever is earlier. CBIC Circular No. 237/31/2024-GST discusses retrospective relief under sections 16(5) and 16(6) for specified cases. That relief is not a blanket extension for all taxpayers or invoices; check whether the particular case falls within the circular’s scope. Read CBIC Circular No. 237/31/2024-GST, dated 15 October 2024.
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Reconcile GSTR-2B with your books and documents
GSTR-2B is a static, read-only statement generated for a registered person using data that includes supplier filings, ISD information and import data received from ICEGATE. It is a reconciliation aid, not a return to file or a complete legal ruling on eligibility. The GST Portal notes that only specified cases are marked as ITC not available in GSTR-2B; other restrictions may still apply. It advises taxpayers to use the statement to take the right credit in the relevant GSTR-3B sections while exercising caution and self-assessing eligibility. See the GST Portal’s FAQs: Viewing Form GSTR-2B.
- Select the tax period. Open the corresponding GSTR-2B and purchase ledger for the return period you are preparing.
- Match each entry to its evidence. Compare invoice or debit-note details, tax amounts, supplier GSTIN, period and place of supply with the underlying document and your books.
- Investigate exceptions. Follow up missing, amended, negative or mismatched entries. Check the effect of amendments and credit notes before deciding the net credit; do not simply copy the statement total.
- Apply the legal tests. For each item, check business use, section 17 restrictions, any required apportionment or reversal, and the applicable time limit.
- Check for duplicate claims. Make sure the same document or credit has not already been claimed in another period or otherwise recorded twice.
Use the comparison below as a review aid, not as a substitute for the statutory eligibility tests.
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| Review question | What to verify | What to do if it does not match |
|---|---|---|
| Is there a supporting document? | Confirm the prescribed invoice, debit note or other applicable document and match it to the books. | Resolve missing or incorrect documentation before claiming. |
| Does the entry appear correctly in GSTR-2B? | Check the supplier, period, tax amount and any amendment or credit-note effect. | Investigate the discrepancy; do not assume the books or statement alone settle eligibility. |
| Is the expense eligible for the business? | Assess business use, taxable or exempt supplies, non-business use, and section 17 restrictions. | Exclude blocked credit or calculate any required apportionment or reversal. |
| Is it a reverse-charge supply? | Confirm the liability and whether the tax has been paid. | Report and pay the reverse-charge tax before taking the associated credit, if otherwise eligible. |
| Is the amount affected by an amendment or credit note? | Reconcile the original entry with later changes and the net amount due. | Reflect the adjustment as required and avoid claiming the superseded amount. |
| Is the credit within the time limit? | Check the applicable financial year, annual-return filing date and any specific statutory relief. | Do not rely on a general extension; confirm whether a specific exception applies. |
Report the eligible amount in GSTR-3B Table 4
The GST Portal describes GSTR-2B data as auto-populating applicable Table 4 fields in GSTR-3B. The common mappings are:
| GSTR-3B field | Portal mapping described in the FAQ |
|---|---|
| Table 4A(1) | Supplies from other registered persons |
| Table 4A(3) | Eligible inward supplies liable to reverse charge |
| Table 4A(4) | Input Service Distributor (ISD) credit |
| Table 4A(5) | Other ITC |
| Table 4D(2) | Specified cases involving section 16(4) time limits or place-of-supply restrictions |
These are portal mappings, not a determination that every amount shown is eligible. The Portal says auto-populated values are editable. Review the system-computed figures and the draft return, and make corrections only when supported by your reconciliation and eligibility assessment. Keep a workpaper or other record explaining material adjustments.
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Handle reverse charge separately
For a reverse-charge inward supply, report the tax liability in the relevant liability section of the return and pay it before taking the related credit. The Portal maps eligible reverse-charge ITC to Table 4A(3). The credit still has to meet the applicable eligibility conditions; reporting the liability does not automatically make the credit available.
Record reversals and unavailable credit accurately
Use the applicable Table 4 reversal and other fields for amounts that must be reversed or are not available, following the current return instructions and rules for the specific case. GSTR-2B does not capture every legal restriction, so check the Act and applicable rules rather than relying only on the statement’s unavailable-credit indicators.
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Review, reconcile and file
- Preview the GSTR-3B draft. Review Table 4 and the relevant liability entries, including any edits to auto-populated amounts.
- Reconcile totals. Compare the return with your books, GSTR-2B reconciliation and supporting workpapers. Confirm that adjustments and reversals are accounted for and that no credit is duplicated.
- Resolve unexplained differences. Do not file a figure merely because it is pre-populated. Investigate discrepancies and retain the reason and supporting evidence for any correction.
- File on the applicable schedule. Filing timelines depend on the taxpayer and applicable filing arrangement; check the due date for the relevant period.
Eligibility depends on the transaction, registration, business use, place of supply, tax period and current law. For a disputed or fact-sensitive item, confirm the treatment against the live statute, applicable rules and CBIC clarifications, or consult a qualified GST professional.
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