Confusion in showing ITC in GSTR 3B

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This query is : Resolved

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This discussion addresses common issues encountered when filing GSTR 3B, specifically regarding Input Tax Credit (ITC) and Reverse Charge Mechanism (RCM). The user seeks clarification on whether RCM applies to GTA services from suppliers who haven't filed their returns, and how to correctly report ITC for goods received in a different month than their dispatch date, even if it appears in GSTR 2B. Expert advice suggests proceeding with ITC claims even if it turns the GSTR 3B tiles red, citing a relevant clarification, and to claim ITC in the month goods are physically received.

Rakesh Sharma

Rakesh Sharma (Querist)

21 August 2022 Respected Experts, I am facing below problems while filing GSTR 3B :-
1) We have taken GTA Service from 2 Registered person, one has filed their return resulting showing in our GSTR 2B, but other one has not filed their return.
MY QUERY (1) : Should I paid RCM on non-filed Freight also, if yes, when I increase liability, there is no issue, but when I increase ITC, tiles become RED.
MY QUERY (2) : Material dispatched by party on dtd. 30-07-22, but we received on 03-08-2022, where should we show this ITC as it is reflecting in our GSTR 2B.

Humbly request to all the experts, pls guide us how to face these difficulties.

CA Altamush Zafar

CA Altamush Zafar (Expert)

22 August 2022 Query1: Take ITC. Let it become red. No issues. A clarification has already come to this effect.
Query2: Take ITC in august month when you receive goods

Rakesh Sharma

Rakesh Sharma (Querist)

22 August 2022 Thanks a lot Sir, w.r.t. Query1, kindly share/advise me the clarification reference.

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