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?
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.
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
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.
CAclubindia
