ITC in GST Filling Missed for Last Month

Save Share

This query is : Resolved

Quick Summary

If you filed a nil GSTR 3B for a month where you had inward supplies but no outward supplies, you've missed claiming your Input Tax Credit (ITC). Unfortunately, you cannot revise a filed GSTR 3B. The missed ITC will not automatically appear in your next month's GSTR 2B. You'll need to explore options for rectifying this error, as directly claiming it in the following month's return isn't possible.

Vidit Sharma

Vidit Sharma (Querist)

29 July 2023 I registered for GST in June, 2023. And For June 2023, I filed nil GSTR 3B as I didn't have any outward supply. But I had inward supply.

Should have not done about that?
Is nil GSTR 3B is valid for this case?
When can be done now?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

29 July 2023 Yes, Nil GSTR is valid file it.
Claim ITC for inward supply next month.

Message likes : 1 times

RAJA P M

RAJA P M (Expert)

29 July 2023 As per Your query, it's no. If You have inwards in the month of june then file with inward details through GSTR 3B.

Message likes : 1 times

Vidit Sharma

Vidit Sharma (Querist)

29 July 2023 Hello Raja,

Thank you for your suggestion. I have already filed the nil return for June 2023. As I understand I can not change it after the due date. What can I do now?

RAJA P M

RAJA P M (Expert)

29 July 2023 Yes, Once filed we can't edit or revise. If no outward then we can file nil GSTR 1. If no outward and inward then we can file Nil GSTR 3B... In Your case GSTR 3B will be file with inward details. But, You filed it Nil return then Next month's GSTR 3B not showing Your June's ITC details (as per GSTR 2b).

Message likes : 1 times

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

28 October 2026 The June ITC is not lost: ITC not claimed in a month's GSTR-3B can be taken in any later month's 3B Table 4(A)(5) up to 30 November after the FY end (Sec 16(4)), even though it won't auto-populate from GSTR-2B again.

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now