23 April 2019
Dear experts, I got some bills of previous months which were missed out to be entered into respective months of GSTR 3B returns and now i want to claim ITC of those missed bills in GSTR 3B of March 2019. Remember missed out bills are of same F.Y. 2018-19. Kindly answer me that in which boxes of Eligible ITC of GSTR 3B we must show the missed ITC of previous months? Whether it will be shown in 5. All other ITC of Part (A) ITC Available or in box 2. Others of Part (B) ITC Reversed?
24 April 2019
You can simply add amount of missed invoices in table 3.1 a & add in eligible ITC Table 4(5) You are also required to be entered missed invoice ( bill wise details ) in GSTR 1 .
CAclubindia
