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SKIPPED ITC ISSUE

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This query is : Resolved

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A user inadvertently missed claiming Input Tax Credit (ITC) for GST paid on a cheque issued to their Chartered Accountant in December 2019. They are asking if they can still claim this ITC in their September 2020 GSTR-3B return. The advice given is that if the original invoice date is up to March 2020, the ITC can and must be claimed in the September 2020 return; otherwise, it cannot be claimed thereafter.

TARIQUE RIZVI

TARIQUE RIZVI (Querist)
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02 October 2020 As we had issued a cheque to our CA for Rs 30,000 in Dec 19 as upon which he paid 18% GST Rs 5,400 and filed GSTR-1 in the month of March 20 ITC of which we skipped inadvertently. Can we claim in GSTR-B for the month of September 2020 .

Lekhraj sood

Lekhraj sood (Expert)
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02 October 2020 If the date of invoice is up to March 20 , then you can claim and must claim credit in September 2020 return. Thereafter you can not claim.

TARIQUE RIZVI

TARIQUE RIZVI (Querist)
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02 October 2020 Tks with kindest regards

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