GSTR-3 RELATED ITC

This query is : Resolved

deepak (Querist)
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21 January 2026 If the client's import of goods igst data of 1.12.24 month is being shown in GSTR-2B (Quarterly) (October 25 to March 25) period and the client has a QRMP scheme, Earlier, period credit was not taken. can the client claim the same IGST amount in GSTR-3B DEC 2025 QUARTERLY . ?

Aashok Kumar Sharma

Aashok Kumar Sharma (Expert)
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26 January 2026 No, the credit has legally lapsed.
Even though the IGST amount is physically appearing in the GSTR-2B of the October–December 2025 quarter, you cannot claim it in the GSTR-3B of December 2025.

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