GST Input Availment

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This discussion addresses how to claim missed Goods and Services Tax (GST) input tax credit (ITC) from previous quarters (FY 2022-23) in the current GSTR-3B return. The advice is to claim the missed ITC in the current quarter, noting it for potential scrutiny and informing the jurisdictional officer. It's also clarified that missed ITC from FY 2021-22 cannot be claimed after the October 2022 deadline.

SUMIT SAGAR

SUMIT SAGAR (Querist)

19 January 2023 Our GSTR Return getting filed on quarterly Basis.
However GST Input (ITC) as per GSTR 2B for quarter 1 & 2 of fy 2022-23 have not been shown in GSTR 3B of the respective quarters.
How we should such last 2 quarters input in GSTR 3B of current quarter i.e oct-dec'2022?

Kindly guide and suggest.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

19 January 2023 You can cliam the left out ITC in this quarter and make a note of this with you for any possible scrtunity notice.

SUMIT SAGAR

SUMIT SAGAR (Querist)

19 January 2023 When i tried to claim the left out ITC in Table 4A(5)"All other ITC" then reflecting it is contravention of Rule 36(4) CGST Act'2017.
Kindly guide & advise where i can show such left out ITC in GSTR 3B.

SUMIT SAGAR

SUMIT SAGAR (Querist)

19 January 2023 One more query whether we can claim left ITC of quarter 2nd (jul-sep) of FY 2021-22?

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)

20 January 2023 To reply to your 1st Query, you can avail the ITC in next quarter and make a note of it and as a safeguard measure you can intimate the same to your Jurisdictional Officer in writing.

and for Second Query, last date to avail 2021-22 ITC was Oct 2022 so 2021-22 ITC cannot be availed now

Murtaza I Bhagat

Murtaza I Bhagat (Expert)

20 January 2023 Whenever you get ITC in 2B then only you can claim credit in your return, 3B. If your ITC of Q1 & Q2 shown in 2B of Q3 then you can claim ITC as per section 16(2)(aa) and for your second question Bhavik Sir has given proper reply related to section 16(4) amendment.

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