I am writing to seek your guidance regarding an issue I encountered while filing my GSTR-3B. As per the recent notification regarding the Reverse Charge Mechanism (RCM) on rent payable, I manually calculated and paid the applicable GST and entered the details accordingly in Table 3(d) and Table 4A(3) of GSTR-3B.
However, after submitting the return, I received a message stating: "Please note that upward variance with the auto-populated input tax credit values is in contravention to Rule 36(4) of the CGST Rules, 2017."
Could you kindly advise on the appropriate steps to resolve this issue and ensure compliance with the regulations? Your assistance in this matter would be greatly appreciated.
21 November 2024
Check whether the ITC auto-populated in your GSTR-3B (from GSTR-2A/2B) is less than the ITC you’ve manually entered. If you have claimed more than what is reflected in the auto-populated data, it will violate Rule 36(4). Check the claim for other than this RCM on rent supplies also.
CAclubindia
