Lately it was informed by CBIC that taxpayer can only avail so much credit as is appearing in GSTR 2B. However people have been facing issues with the credit that is being reflected in GSTR 2B, as many times people have been seeing double credit of same invoice.
In this regard CBIC has issued clarification which is as under:
For some of the taxpayers, there was an issue in relation to duplicate entries in GSTR2B which has since been fixed and correct GSTR 2B has been generated. In this regard, taxpayers while filing GSTR3B are advised to check and ensure that the value of ITC they are availing is correct as per the law.
They may check the correct ITC value from download of Auto drafted ITC statement GSTR2B or pdf of System Generated GSTR3B or on the ITC observed on the mouse hover of Table 4 in GSTR3B, particularly in any such case where there is any difference observed between the correct figures available at places as stated above and the prefilled GSTR3B observed on screen.
To read the guidance by CBIC CLICK HERE: Goods & Services Tax (GST) | News and Updates