CESS not claimed in GSTR3B either in inward supplies or outward supplies for the period Oct2025

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This query is : Resolved

Quick Summary

If you've missed claiming Cess on inward or outward supplies in your GSTR-3B for October 2025, don't worry. You can amend your GSTR-1 to report outward Cess and pay any shortfall with 18% interest via your current GSTR-3B. For missed Inward Cess ITC, you can claim it in a later GSTR-3B, as the deadline extends to December 2026. Remember, Cess ITC can only be used to offset Cess liability.

Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)

09 August 2026 Respected authority

in 28 % goods while filing GSTR1 and GSTR3B returns the accountant of the business failed either to claim in inward supplies or to report in outward supplies, but where as the taxable value, cgst, sgst is reported correctly, can we claim and discharge said CESS with July or August 3B, or is there any other way, kindly inform us

Thanking you sir,

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

10 August 2026 The fix has two parts: (1) Outward Cess — amend GSTR-1 to reflect the missed Cess and pay the shortfall via the current GSTR-3B along with mandatory 18% p.a. interest under Section 50 from the original due date; (2) Inward Cess ITC — can still be claimed in the current GSTR-3B (Table 4A) since FY 2025-26's Section 16(4) deadline extends to the November 2026 GSTR-3B (due ~20 Dec 2026) or GSTR-9 filing date, whichever is earlier — so correcting via July/August 3B is well within time. A key caveat flagged: Cess ITC can only offset Cess liability, never CGST/SGST/IGST.

Venkateshwarlu Pulluri

Venkateshwarlu Pulluri (Querist)

10 August 2026 Thank you very much sir, if we are paying the cess through ITC, than also is it applicable for interest

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