30 May 2019
Gst Annual Return form Table - 8 , column (E) ITC available but not availed & (F) ITC available but ineligible. I don't understand two things . Kindly explain with example.
31 May 2019
ITC available but not available means that input which was shown in your 2A but not availed by you in GSTR-3B. and ineligible means that it is prohibited under section 17(5) or any other provision of the Act.
31 May 2019
Thank you sir. In gst portal i see that my input credit is different from gst2a input (2017 -2018). My claim ITC is short from GTR2A How can i show and rectify in gst annual return form. I can entry in Table 8(E) in My Actual Claimed ITC. Or Where i can entry.
01 June 2019
You cannot edit the auto populated ITC nor can you edit the auto populated ITC from 3B. You have to give break up of ITC claimed in 3B but you cannot avail the ITC short claimed in GSTR-9. As time limit is already over in my opinion it will lapse.
CAclubindia
