Chartered Accountant · ICAI M.No. 153926 · FRN 136869W
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).
Diagnosing it, and the monthly fix
Work through the likely causes in order. Most often the supplier simply hasn’t filed their GSTR-1 (or filed it late, or under the wrong period), so the invoice isn’t in your GSTR-2B yet — and Section 16(2)(aa) ties your claim to what’s reported there. Sometimes the supplier used the wrong GSTIN for you, or recorded it as B2C, so it never reaches your account. It may also be a credit genuinely blocked under Section 17(5), or one you’re trying to claim after the 30 November cut-off, or where you haven’t yet received the goods. The monthly fix is a 2B-to-purchase reconciliation: list invoices in your books, match them to the 2B, and flag the gaps. For each gap, contact the supplier with the invoice details and ask them to file or amend; where a supplier is habitually late, hold the GST portion of the payment until the credit appears, supported by a contract term that allows it. Claiming only what’s in the 2B, while actively chasing the missing pieces, keeps your credit defensible and avoids the interest that follows an over-claim caught later in a scrutiny.