Wrong tax computation

This query is : Resolved

niloy sanyal (Querist)
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17 October 2017 UFORTUNATLY We are overlook one party GST INVOICE figure for Rs. 590.00 (SGST-45.00,CGST-45.00) which shown our GSTR2A (Auto)(July,17) return , But sir we are already submitted our GSTR3B (July,17, Aug,17,Sep,17) return after Tax computation (Without Including Input Tax Credit for the above Invoice) What can We do for this ...............................

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CA Rashmi Gandhi

CA Rashmi Gandhi (Expert)
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17 October 2017 You can claim this ITC in GSTR-2. Details feed in GSTR-3B can be corrected in GSTR-1,2&3.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)
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03 August 2025 Got it — you missed including an input tax credit (ITC) of Rs. 590 (SGST 45 + CGST 45) in your GSTR-3B returns for July, August, and September, even though the invoice appeared in your GSTR-2A for July.
Here’s what you can do now:

Include the missed ITC in your next GSTR-3B return
You can claim the missed ITC in the next month’s (or a subsequent month’s) GSTR-3B. Make sure to report the correct details of the invoice while claiming the ITC. This is allowed as per GST rules, provided you claim it within the prescribed time limit (generally, ITC can be claimed up to the due date of filing GSTR-3B of the September following the end of the financial year or the date of filing annual return, whichever is earlier).
Reconcile GSTR-2A with your books regularly
Keep matching your purchase invoices and GSTR-2A to avoid missing such ITC claims in future returns.
Maintain proper documentation
Keep the invoice handy and ensure the supplier has reported it correctly in their GSTR-1.
Summary: Don’t worry too much. You can claim the missed ITC in your upcoming GSTR-3B returns, as long as it’s within the allowed time. Just be sure to add it properly next time and maintain good reconciliation.

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