The Tussle between the ITC eligibility and the GSTR 2A/2B

Nikhil Kumar – [2021] 132 taxmann.com 294 (Article)

The eligibility and availment of ITC is perhaps the most debated issue in the context of GST. In this particular subject the most controversial issue now days becomes the eligibility of ITC on the basis of reflection of such invoices in the GSTR 2A or GSTR 2B.

Recently the honorable Kerala High court in the matter of the St. Joseph Tea Co. Ltd. v. STO has held that ITC shall not be denied only on the ground that the transaction is not reflected in GSTR 2A. In this article, the author has discussed the provisions of the GST Act in light of decision of Kerala High Court to analyze the eligibility of ITC and requirement of reflection of credit in GSTR 2A or 2B.

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