Taxation Compliance & GST Returns: 10-Question Practice Drill

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Audit, Taxation & Corporate Compliance Practicum, Taxation Compliance & GST Returns

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Question 1 of 10

A registered dealer claims ITC of ₹80,000 in GSTR-3B, but only ₹65,000 appears in GSTR-2B for the same period because a supplier failed to file GSTR-1. Under current GST law, how much ITC can the dealer legitimately claim?

Full ₹80,000 since the dealer holds valid invoices

Only ₹65,000 as ITC is restricted to what is reflected in GSTR-2B under Rule 36(4)/Section 16(2)(aa)

₹72,500 being the average

Nil until the supplier files