It will be greatful if someone urgently send me an excel format for reconciling the Electronic cash ledger and credit ledger with books.

ITC reco and matching elctronic credit ledger balance with trial balance GST ladger. required excel format for reconciliation

I have registered GST Practitioner when GST was implemented in 2017, but I do not have any details of Login credentials to check my GST Practitioner registration online on GST Portal. Can anyone help me identify my Practitioner registration?

One of our client received an intimation from the department for the reversal & reclaim statement for the IGST balance reflecting in GSTR 2B for FY 2023-24. Client after discussion with the GST officer reversed the ITC as per intimation received from the department but while re-claiming the same in table 4D(1) added this ITC in Table No: 4A(5) - All other ITC. Now the same amount is reflecting in ITC Reversal & re-claim statement as a balance. Also what to do with the excess ITC which was claimed in Table 4A(5) ???

So what can we do in this scenario. Please guide.

GSTR 3B is filed quarterly. IFF is filed every month and tax liability is paid month wise

GST liability payable is IGST Rs.3,66,012/- CGST & SGST each Rs.1,31,851/-
ITC available is IGST Rs.3,35,250/- CGST & SGST each Rs.1,062/-
Balance GST payable is IGST RS.30,762/-, CGST & SGST each Rs.1,30,789/- Total Rs.2,92,340/-
Cash Balance in ledger as on 28.02.25 is IGST Rs.83,826/- CGST & SGST each Rs.82,913/- Total Rs.2,49,652/-
Now while creating challan for payment system is not allowing excess cash balance of Rs.53,064/- (83826-30762) against CGST & SGST payable.
So against actual payable Rs.42,688/- (292340-249652) system is generating challan for Rs.95,752/-

My question is how to adjust excess in IGST of Rs.53,064/-

alcohol for human consumption is out of GST as per article 366(12A ) but alcohol given to god and Prasad is in GST? Because alcohol for human consumption is out but what about God

Hi,

In Feb 2025. I needed additional cash to setoff IGST payment on self assessment basis quarterly return.

But in March 2025. while filing GSTR 3b it is taking full IGST (Jan+Feb+march month) to set off IGST. But in feb 2025 I paid IGST in cash to setoff IGST liability because not enough IGST credit is available. So my question is the cash deposited of IGST payment and IGST credit available i can adjust to set off IGST payment in GSTR3B March 2025 and balance IGST credit to set off CGST payment?

So For Eg: (jan+feb+march) GSTrB:

Total IGST to payable : 1000

IGST credit available: 2000

IGST paid in cash for feb 2025: 400

So in march gstrb return can i adjust it as below.

IGST to be paid: 1000 can be set off in 600 (credit available) +400 (Cash deposited) and reamning 1400 in Cgst and Sgst.

We have a Pvt Ltd Co, have opened a Dialysis Unit to providing Dialysis services in Hospital under supervision of expert doctors and purchased Dialysis Machines (Invoices are with GST) in the Hospitals.

Though the Dialysis services is " exempted " under purview of GST , we have filed GST Return every month in due course. But the input Credit lying idle in Credit ledger every year, as we are not able to use the credit for settlement of any liability.

Pls suggest what should we do for removal of input Credit lying idle in input ledger.

If GSTR-1 for March 2025 is filed on 15th April 2025, and subsequent amendments or additions are made through GSTR-1A on 19th April 2025, will these changes be reflected in GSTR-2B for March 2025, allowing the recipient to claim the Input Tax Credit (ITC) in GSTR-3B for the same month?

R/sir

We have reversed ITC in 3B under table 4 b(2) the in FY 2023-24 and issued a debit note to supplier and they issued the credit note in March-2025 ( FY 2024-25) and upload the GST Portal. and balance laying in ITC Reversal Ledger till date.

Can we reclaim the ITC against ITC reversed in FY 2023-24 out of reversal ledger in 3B of March-2025

Thanks