ITC of GSTR 2A in FY 18-19

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This query is : Resolved

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A user missed claiming Input Tax Credit (ITC) available in GSTR 2A for the financial year 2018-19 when filing their GSTR 3B and GSTR 1 in September 2019. They are now asking if this ITC can be claimed in the GSTR 3B for March 2020 (which falls in FY 2019-20). The consensus is that the deadline for availing ITC for FY 18-19 has passed, and unavailed ITC cannot be claimed retrospectively. If the ITC was not claimed in GSTR 3B, it cannot be claimed now, and any unutilised ITC lying in the e-credit ledger can be carried forward to future financial years.

Pallavi Tarafdar

Pallavi Tarafdar (Querist)

10 June 2020 Hello

I forgot to take available ITC as per GSTR 2A of FY 18-19 in the month of September 2019 while filing GSTR 3B and GSTR 1. As of now filing of GSTR 3B and GSTR 1 is pending from the month of March 2020. Is it possible to take available ITC as per GSTR 2A of FY 18-19 in the GSTR 3B of March 2020? Please let me know at the earliest.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

10 June 2020 No the time limit for availing ITC for FY 18-19 expired.

Pallavi Tarafdar

Pallavi Tarafdar (Querist)

10 June 2020 I think somehow my question is wrong. My perception is to carry forward ITC of GSTR 2A of FY 18-19, which was not used in FY 18-19 to setoff the GST payment. Can this unavail ITC of GSTR 2A of FY 18-19 be used in GSTR 3B of March 2020 i.e. FY 19-20 to pay GST? If it can be done then, should I need to do something in GSTR 9 of FY 18-19? Please let me know.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

11 June 2020 Unavailed means you have not taken ITC by claiming it through GSTR-3B in which case it would reflect in your credit ledger. If this is the case my answer is the same that is you cannot claim it now.
I don't think you are talking about un-utilized ITC which is lying in your e credit ledger which in any case will be available to you for set off in FY 20-21 and in subsequent years based on utilization.

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