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.
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.
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.
CAclubindia
