GST INPUT DELAY DUE TO QRMP.URGENT HELP REQUIRED

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Manisha Makhija (Querist)
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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)
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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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