Whether Form GSTR-2B communicates matched ITC?
In order to give complete statutory backing to the Government’s intention of allowing ITC in respect of tax paid invoices, the system of online matching was automated by way of (i) imposing restrictions in furnishing of Form GSTR-1, (ii) linking e-invoicing portal with Form GSTR-1 so that taxpayers not resort to the practice of not furnishing details of invoices to save the payment of taxes. The focus got shifted entirely from initiating matching post filing of valid return to communication of matched results in Form GSTR-2B.
Source Paksh Legal
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