GST INPUT DELAY DUE TO QRMP.URGENT HELP REQUIRED

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This query is : Resolved

Manisha Makhija (Querist)

14 October 2025 i sold a machine in august whose output tax liabilty is rs 9 lac and have filed return for the same timely .I purchased that machine in aug only whose itc is 5.4 lac.I thought i will pay the difference while filing 3b of aug But from whom i purchased the said machine that supplier is covered under qrmp so he filed return on 12 oct and my itc is shown in 2a of sept and not in aug.
i have not filed my gst return3b of august yet what to do how to settle my liab
for me its huge amount to pay 9 lac for august and then keep 5.4 lac in cr ledger for future

Dhirajlal Rambhia

Dhirajlal Rambhia

(Expert)

14 October 2025 Since your eligible ITC (Rs 5.4 lakh) is not reflecting in August’s GSTR-2A, you cannot claim this ITC in August GSTR-3B. As per Section 16(2)(aa) of the CGST Act, you can only claim ITC for invoices that appear in your GSTR-2B for the relevant tax period.

2. For August 2025 GSTR-3B
Pay your full output GST liability (Rs 9 lakh) in cash while filing GSTR-3B for August, since the ITC for the machine purchased will not be available in your GSTR-2B for August.

Do not claim the ITC of Rs 5.4 lakh in August.

3. September 2025 GSTR-3B
Your ITC for the purchase (Rs 5.4 lakh) is now available in GSTR-2B for September.

Claim the ITC in your September GSTR-3B, which will allow you to set it off against September's liability, or, if you have less or no output tax in September, the balance ITC will carry forward as a credit for future periods.

No other option...

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