GST ITC Couldnt view in Ledger account in gst portal

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This query is : Resolved

Quick Summary

If you filed a nil GST return for April 2024 despite having eligible ITC, that credit won't appear in your Electronic Credit Ledger. To claim it, declare the missing ITC amount in your May 2024 GSTR-3B filing. Once accepted, it will be reflected in your ledger. Always ensure all eligible ITC is declared in your GSTR-3B, even if you have no sales, to avoid losing the credit.

VIJITH TK

VIJITH TK (Querist)
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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

Jaspal Singh

Jaspal Singh (Expert)
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11 June 2024 you can claim in may..

VIJITH TK

VIJITH TK (Querist)
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12 June 2024 But the amount is not showing in electronic cash ledger then how come we calaim sir

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)
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12 June 2024 It will reflect in Electronic Credit Ledger

VIJITH TK

VIJITH TK (Querist)
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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

Jaspal Singh

Jaspal Singh (Expert)
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13 June 2024 understood it is not showing, just claim it or just bear the loss

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)
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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
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Monitor the Electronic Credit Ledger (Services → Ledgers → Electronic Credit Ledger) to confirm the credit appears once the next return is processed
GST Tutorial
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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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