GSTR3b October 19
This query is : Open
Shaik Areef
(Querist)
20 November 2019
If Supplier Updates October GSTR1 on 20th November and it is the last date of GSTR3b October. Can we Consider his ITC in GSTR3B? Please Clarify this
20 November 2019
The due date for filing GSTR 1 for the month of October 19 is 11th November 19.
Regarding availment of credit, new restriction on GST ITC credit imposed WEF 09.10.2019. For this purpose , GST credit reflected only up to the due date of filing return to be considered. But 20% additional credit on the amount reflected in GSTR 2A can be taken for the invoice or Debit note not reflected items. If one or two case like this you may take credit and advise the suppliers to file GSTR 1 on due date. But if the amount is invloved is high, then GST ITC Credit not to be taken on self assesssment basis.
Regarding availment of credit, new restriction on GST ITC credit imposed WEF 09.10.2019. For this purpose , GST credit reflected only up to the due date of filing return to be considered. But 20% additional credit on the amount reflected in GSTR 2A can be taken for the invoice or Debit note not reflected items. If one or two case like this you may take credit and advise the suppliers to file GSTR 1 on due date. But if the amount is invloved is high, then GST ITC Credit not to be taken on self assesssment basis.
21 November 2019
Yes... You can ITC if Suplier filed his GSTR-1. May be the late liability arising to Your suplier and they will face that.
You don't consider the filing date. If bills showing in your GSTR 2A then You can claim ITC.
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