Regarding itc
This query is : Resolved
18 August 2017
I applied for Gst in July and got ARN on which basis i have made sale and purchase. But registration grated in August. Now how can I pass on and get credit of itc respected sale and purchase made on basis of ARN in the month of July. Gst site not allowed me file form 3B of July.
Requesting u plz provide the solution
Requesting u plz provide the solution
18 August 2017
Contact your Jurisdictional officer
20 July 2025
Got it — you applied for GST in July, got the ARN, made sales and purchases based on that, but the registration was only granted in August. Now you're stuck because the GST portal doesn't allow filing GSTR-3B for July, and you want to claim ITC (Input Tax Credit) for that period.
Here’s how you can handle this:
GST Registration Effective Date:
Your GST registration is effective from the date of ARN (application), i.e., July. So, legally, your GST liability and input credit entitlement start from that date, even if formal registration certificate was issued later.
Filing GSTR-3B for July:
The GST portal usually allows filing returns only from the month registration is approved. But since your registration is considered effective from ARN date, you should file July’s return.
Solution Steps:
Contact GST helpdesk or your GST officer and explain the situation — they can enable the return filing for the July period based on your ARN.
Alternatively, file GSTR-1 and GSTR-3B for July once enabled; input tax credit can be claimed for purchases during July.
If portal issues persist, you may have to file July returns manually or seek facilitation through your tax consultant.
Input Tax Credit on Purchases Made Pre-Registration Certificate:
ITC can be claimed from the effective registration date (date of ARN), so purchases in July are eligible.
Keep All Documents Ready:
Maintain purchase invoices and other records for July to substantiate your ITC claim in case of audit.
Summary: Your GST registration is considered effective from ARN date (July), so you are entitled to file July returns and claim ITC. You need to get the GST portal enabled for July filing either via helpdesk or GST officer intervention.
Here’s how you can handle this:
GST Registration Effective Date:
Your GST registration is effective from the date of ARN (application), i.e., July. So, legally, your GST liability and input credit entitlement start from that date, even if formal registration certificate was issued later.
Filing GSTR-3B for July:
The GST portal usually allows filing returns only from the month registration is approved. But since your registration is considered effective from ARN date, you should file July’s return.
Solution Steps:
Contact GST helpdesk or your GST officer and explain the situation — they can enable the return filing for the July period based on your ARN.
Alternatively, file GSTR-1 and GSTR-3B for July once enabled; input tax credit can be claimed for purchases during July.
If portal issues persist, you may have to file July returns manually or seek facilitation through your tax consultant.
Input Tax Credit on Purchases Made Pre-Registration Certificate:
ITC can be claimed from the effective registration date (date of ARN), so purchases in July are eligible.
Keep All Documents Ready:
Maintain purchase invoices and other records for July to substantiate your ITC claim in case of audit.
Summary: Your GST registration is considered effective from ARN date (July), so you are entitled to file July returns and claim ITC. You need to get the GST portal enabled for July filing either via helpdesk or GST officer intervention.
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