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Process to Claim ITC as Per GSTR 2B

This query is : Resolved 
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(Querist)
12 December 2023 Dear Experts,
Please guide me on below mentioned method of availing ITC in GSTR 3B as per GSTR 2B.

Total auto populated in 4(A)(5) Rs. 100000/-. On matching 2B, I find that Invoices not received to accounts Department for ITC Rs. 5000/-.

Here, I am claiming full ITC under 4(A)(5) which is Rs. 1 Lakh and Ra. 5000/- is being reversed under 4(B)(2).

And in next month, I receive missing Invoices having ITC Rs. 5000/-. Then, In next month's return I am adding this amount under 4(A)(5) and the same amount is being showing 4(D)(1).

Am I doing right?


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Aashok Kumar Sharma

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Aashok Kumar Sharma (Expert)
15 January 2024 Yes, you can either show it as reversal and claim later or claim NET ITC
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