27 August 2020
How to claim if ITC not availed wrongly. i.e in April 2019 ITC is Rs. 100,000/- but wrongly shown in GSTR-3B 75000/- then how to claim in March 2020 if noted in March 2020.
27 August 2020
ITC not availed/wrongly availed for FY 2019-20 can be availed till the due date of filing GSTR-3B for the month of September'2020 (i.e 20th October,2020)
In your case, the balance ITC of Rs. 25,000 which is not availed, can be claimed in this month's GSTR-3B under the head "All other ITC'. and the same can be claimed in March 2020 GSTR-3B, if not filed till date.
CAclubindia
