Why is my ITC blocked or not showing?

Name: Vijay R Singh & Co.
Address: Office No. 4, Vishal CHSL, D Wing, Sir Mathuradas Vasanji Road, Azad Nagar, Opp. Andheri Gymkhana, Andheri East, Maharashtra, 400069, IN
Telephone: +91 98607 23959

CA Vijay R Singh, FCA
Chartered Accountant · ICAI M.No. 153926 · FRN 136869W

Short answerITC usually doesn’t show because your supplier hasn’t filed their GSTR-1, so it’s missing from your GSTR-2B — and under the law you can only claim what appears there. Other reasons are blocked credits under Section 17(5) or claiming after the time limit.

Supplier hasn't filed

If the supplier’s GSTR-1 isn’t filed, the credit isn’t in your GSTR-2B and Section 16(2)(c) bars the claim until it appears.

Blocked or time-barred

It may be a Section 17(5) blocked credit, or claimed after the deadline (30 November of the next FY).

GST

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This answer is general information for businesses, not tax advice. Tax rates, thresholds and forms change with each Finance Act — please confirm the current position for your own facts, or speak to us, before acting.