Regarding Claim of ITC of FY 2020-21

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This query is : Resolved

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A client faces a GST demand for FY 2020-21 due to under-reporting sales in GSTR-3B. While GSTR-2A/2B shows a higher eligible ITC, only a portion was claimed in GSTR-3B. The client wishes to claim the remaining ITC to offset the demand, but the time limit for claiming credit in GSTR-3B has likely expired, meaning the credit wouldn't have accumulated in the electronic credit ledger.

Jaswinder singh

Jaswinder singh (Querist)
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13 January 2025 Respected Colleagues,
One of my client received SCN for FY 2020-21 in which dept calculates Rs 400000/ gst demand because of less reporting of sale in 3B and we agree with dept. and also in FY 2020-21 which GSTR 2A/2B shows 490000/- GST credit, but actually claimed in 3B just Rs 180000/- shortfall of Rs 310000/- and also filed GSTR 9 with correct GST Input Credit but the issue is he unable to claim credit in 3B return monthwise upto the eligible time limit but shows in GSTR 9 (GSTR 9C not filed), now my ques is whether he is eligible to claim pending ITC of FY 2020-21 to adjust demand upto 310000/- and pending we agree to pay in cash? Kindly advice

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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16 January 2025 No, its not possible as the time limit has expired. credit gets accumulated in e credit ledger only when it is claimed through 3B which you have not done.

Jaswinder singh

Jaswinder singh (Querist)
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16 January 2025 Ok sir Thankuuu.............

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