GST ITC Couldnt view in Ledger account in gst portal
This query is : Resolved
11 June 2024
Dear Experts
Can anyone help us please?
We did nil return filing of GST for the month of April 2024, by the time we had ITC of Rs 50K CGS and SGST both together these ITC is belongs to April 2024. Now we can’t see the ITC in ledger balance to utilize in current month filing.
Thank you
Best regards
Vijith T K
Can anyone help us please?
We did nil return filing of GST for the month of April 2024, by the time we had ITC of Rs 50K CGS and SGST both together these ITC is belongs to April 2024. Now we can’t see the ITC in ledger balance to utilize in current month filing.
Thank you
Best regards
Vijith T K
11 June 2024
you can claim in may..
12 June 2024
But the amount is not showing in electronic cash ledger then how come we calaim sir
12 June 2024
It will reflect in Electronic Credit Ledger
13 June 2024
Dear Expert,
While doing the April 2024 GSTR 3 B we did nil return filing ticking the no sales and no purchase becuase of that ITC is not showing in the ledger.. now can we claim the same in the month of May 2024 filing entering the ITC manually
While doing the April 2024 GSTR 3 B we did nil return filing ticking the no sales and no purchase becuase of that ITC is not showing in the ledger.. now can we claim the same in the month of May 2024 filing entering the ITC manually
13 June 2024
understood it is not showing, just claim it or just bear the loss
15 August 2025
Expert Clarification:
Filing a nil return in April 2024—despite having ₹50,000 of eligible ITC—means ITC wasn’t declared and hence hasn’t appeared in the Electronic Credit Ledger. The ledger reflects only the ITC value actually filled in GSTR-3B, not what the supplier has filed in GSTR-1 or what appears in GSTR-2A/2B
CAclubindia
GST Tutorial
.
How to resolve:
Declare and claim the missing ₹50,000 in your next GSTR-3B (May 2024). Once accepted, that amount will reflect in the Electronic Credit Ledger.
Reconcile with supplier filings—ensure the invoices are visible in your GSTR-2A/2B and match with your books.
Use the portal’s Tax Liability & ITC Comparison Report (Services → Returns → Tax Liabilities and ITC Comparison) to spot any inconsistencies
GST Tutorial
.
Monitor the Electronic Credit Ledger (Services → Ledgers → Electronic Credit Ledger) to confirm the credit appears once the next return is processed
GST Tutorial
.
Best Practice Tip: Always reflect any eligible ITC in GSTR-3B—even with minimal or nil sales—to ensure ITC isn’t lost. If a nil return is filed incorrectly, you risk forfeiting that credit.
Filing a nil return in April 2024—despite having ₹50,000 of eligible ITC—means ITC wasn’t declared and hence hasn’t appeared in the Electronic Credit Ledger. The ledger reflects only the ITC value actually filled in GSTR-3B, not what the supplier has filed in GSTR-1 or what appears in GSTR-2A/2B
CAclubindia
GST Tutorial
.
How to resolve:
Declare and claim the missing ₹50,000 in your next GSTR-3B (May 2024). Once accepted, that amount will reflect in the Electronic Credit Ledger.
Reconcile with supplier filings—ensure the invoices are visible in your GSTR-2A/2B and match with your books.
Use the portal’s Tax Liability & ITC Comparison Report (Services → Returns → Tax Liabilities and ITC Comparison) to spot any inconsistencies
GST Tutorial
.
Monitor the Electronic Credit Ledger (Services → Ledgers → Electronic Credit Ledger) to confirm the credit appears once the next return is processed
GST Tutorial
.
Best Practice Tip: Always reflect any eligible ITC in GSTR-3B—even with minimal or nil sales—to ensure ITC isn’t lost. If a nil return is filed incorrectly, you risk forfeiting that credit.
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