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IndiaGST & Corporate TaxUpdated: Sep 13, 2026
Direct Answer
You cannot claim Input Tax Credit (ITC) if the invoice is not in GSTR-2B, even if you paid the supplier in full. You must reconcile your purchase ledger against GSTR-2B, withhold GST portions of future payments to defaulting suppliers, and ask them to file their GSTR-1.
The Strict Rule of GSTR-2B
Under Section 16(2)(aa) of the CGST Act, Input Tax Credit is strictly restricted to invoices uploaded by the supplier and appearing in your auto-generated GSTR-2B. Bank payment proof alone is legally insufficient to claim ITC.
Action Plan
- Reconcile Monthly: Use software to match your purchase register against the GSTR-2B JSON file.
- Hold Payments: For suppliers who have not filed, delay the GST component of their payment.
- Reverse ITC: If you provisionally claimed ITC in earlier years based on GSTR-2A (which was dynamic), and the supplier never filed, you must reverse the ITC along with 18% interest.