ITC availment restricted if not reflected in 2A


New Provision- ITC not reflected in GSTR-2A, Government put a restriction for such ITC 

As per Notification No. 49/2019 Central Tax, the following sub-rule shall be inserted in Central Goods and Services Tax (Sixth Amendment) Rules, 2019 dated 9th Oct ,2019:

As per sub-rule 4 of Rule 16 of Central Goods and Services Tax Rules, 2017, Input Tax Credit to be availed in GSTR-3B in respect of invoices or debit notes but the details of such invoices or debit notes have not been uploaded by the suppliers in GSTR-1, shall not exceed 20% of eligible Input Tax Credit available in respect of invoices or debit notes ,the details of which have not been uploaded by the suppliers in GSTR-1.

For Example:

(A) ITC in Books of Accounts  =100000

(B) ITC reflected in GSTR-2A  =80000

(C) ITC not reflected in GSTR-2A (A-B) = 20000

(D)  Block ITC under Sec17(5) = 10000

(E) Eligible ITC (B-D)= 70000

(F) 20% of Eligible ITC = E*20%=14000

(G)  ITC not available, being not reflected in 2A (C-F)=6000

The above ITC not available become eligible when reflected in GSTR-2A.


Oct 10, 2019 - Blog - Team SSB

Leave a Reply

Your email address will not be published. Required fields are marked *

error: Content is protected !!