An Information Technology Service Providers are having CGST & SGST input credit in March 2022 the total of which is about Rs.70,000/-. As they were not not having outward supplies the input was lying without claiming. Also they didn't know that the due date to claim is 30th November of the subsequent year. The said Input got reflected in GSTR-2B of April 2022. Now they are having outward services. Can they claim the pending Input in their current year dues. As the Input reflection was in April 2022 GSTR-2B, can they take it granted as the time limit for claim is 30.11.2023. Thanks
13 June 2023
Yes they can claim the pending Input in their current year dues. As the Input reflection was in April 2022 GSTR-2B, they can take it granted as the time limit for claim is 30.11.2023
15 June 2023
Heart full thanks to the Expert CA Mr.Seetharaman for clarifying my doubt regarding the due date to claim GST Input related to the last date of the year 2021-22 that is 31.03.2022. Many traders and accountants are benefited by his guidance. He is helping people with his academic and professional knowledge and experience. May he be Blessed with good health and more free time for this service to society.
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