06 June 2021
Sir, A gst registered regular dealer tax liability and ITC claim statement summary download in gst portal in 20-21. Itc claim as per gstr3b rs:12,50,000/- Itc claim as per gstr2a/gstr2b rs:10,50,000/- Question: Dealer itc claimed accounting books entry invoices only rule 36(4) not followed 2.itc excess claim procedure calculated 36(4) rule.
06 June 2021
First compare every months itc taken by downloading gstr2a.
There has been many issues in 2b in the initial months of its introduction.
If after comparison there are differences identify the parties and ask them to file your invoices.
If you think the parties won't be filing the invoices reverse the itc and book under expenses in your books of accounts
15 June 2021
Excess ITC claimed in GSTR-3B shall be reverse along with interest. If you require any clarification, please contact me on nine nine zero one eight four one one five zero.
CAclubindia
