Mistake in Claiming INput for the month of November 2020

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This query is : Resolved

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A user mistakenly filed a NIL GSTR 3B for November 2020, failing to report Rs. 5,00,000 in sales and Rs. 50,000 in input tax credit (ITC) that were declared in GSTR 1. While the sales figure can be added to a subsequent month's return (like August 2021) with applicable interest, the ITC of Rs. 50,000 cannot be claimed in later returns. However, the user can still claim this ITC as it pertains to FY 2020-21, with the deadline for claiming ITC being the due date for the September 2021 return.

Ch. Sai Sudha Mohan

Ch. Sai Sudha Mohan (Querist)
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23 August 2021 Hello,
While filing the GST Returns for the Month of November 2020, a Sale Figure of Rs. 5,00,000/- was shown in GSTR 1 and return duly filed. However, While filing GSTR 3B for November 2020, a NIL return was filed by mistake. There was the Sale figure of Rs. 5,00,000/- as shown in GSTR 1 and also Input of Rs. 50,000/- and both were not considered in 3B. How to rectify the above mistake. GST Returns have been filed till July 2021 update.
Can we add the output on Rs. 5,00,000/- in August 21 3B and also can we claim the Input of Rs. 50,000/- in this month, which was missed in NOvember 2020.

Udaya Chandran

Udaya Chandran (Expert)
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24 August 2021 Yes, you can show the output and input in the subsequent months and make payment along with interest if there is any liability after utilisation of input.

Lekhraj sood

Lekhraj sood (Expert)
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24 August 2021 You can add in August 3B and pay the interest for the delay.INput tax credit of Rs.50,000/- cannot be availed now.

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CA Altamush Zafar

CA Altamush Zafar (Expert)
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24 August 2021 Pay GST in subsequent return and also claim ITC since it belongs to FY 2020-21. You have time to claim ITC till September 2021 return due date

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