input to be claimed in 3B according to 2A or 2B? in cases where 2A is showing input but 2B is not reflecting which one will prevail? please give detailed reply and reasoned answer to take a firm stand on the issue.

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 claim it as per GSTR-2A.