Input Reflected in GSTR-2A but not reflected in GSTR-2B due to GSTR-1 filling after due date by suppliers. Can we claim ITC on the basis of GSTR-2A in current month

Reply- As per Rule 60(7) an auto-drafted statement containing the details of input tax credit shall be made available to the registered person in FORM GSTR-2B, for every month, electronically through the common portal, and shall consist of -(i) the details of outward supplies furnished by his supplier, other than a supplier required to furnish return for every quarter under proviso to sub-section (1) of section 39, in FORM GSTR-1, between the day immediately after the due date of furnishing of FORM GSTR-1 for the previous month to the due date of furnishing of FORM GSTR-1 for the month.

As per above provisions ITC is to be claimed as per FORM GSTR-2B. Auto-populated details of GSTR-2B can be edited according to ITC reflected in GSTR-2A but it is not advisable to do that. Claim such ITC whenever it will reflect in GSTR-2B.