RAKESH KUMAR 26 January 2020
I have 2 Queries
1 whether ITC in 2 A less then claimed ITC in 3 B can I reverse it through credit ledger in which table Of GST R 9
whether ITC in 2A more than claimed in 3B can I claimed it in GST R 9 in which Table
Anup Agarwal 26 January 2020
1. You can make payment through DRC-03 by choosing Voluntary option through credit ledger, but before filing of GSTR-9.
Kindly note- you will have to pay Interest @ 24% p.a. using "Cash Ledger"
2. The time limit for availment of ITC for F.y. 2017-18 and even for 2018-19 has been passed, so now you can not avail ITC if it is showing into GSTR-2A