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April unclaimed ITC

19 June 2022

I couldn't claim APRIL 2022 ITC in April GSTR 3B because it was not autopopulated. I was hoping that it will be reflected in May, but it is still not showing , though ITC of May month is available. I have already paid April GST in cash. My question is that how can I adjust April ITC as showing on gstr2a in future or I have to apply for refund. thanks

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7 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14196 Points)
Replied 19 June 2022

1) Tell your Supplier to File GSTR1 and GSTR3B so that ITC will reflect in GSTR2B in next month ,you Can claim April ITC in subsequent months one's it is reflected in GSTR2B . last month to claim ITC for April 22 is September 23.

2) For every ITC you have to fulfill following conditions in section 16(2) of the CGST act

a) You must have Valid Tax Invoice of the Supplier with correct GSTN .

b) You must received Goods or services

c) Supplier must deposit gst collected from you to GOVT account .

d) you must file all return tiil date

e) ITC must reflect in GSTR2B

In addition to above ITC should not be in block credit under section 17(5) of the CGST act.

CA Rashmi Gandhi (Chartered Accountant) (86275 Points)
Replied 19 June 2022

You have to claim such ITC in the month when uploaded by supplier, may be he opt for quarterly return. So ITC will be available in June.

You can't claim refund of ITC directly.

1 Like

sabyasachi mukherjee (26169 Points)
Replied 19 June 2022

These are basic conditions but where is the screen shot error.

TAUQIR KHAN (72 Points)
Replied 19 June 2022

Sir,

In April 2022 though GSTR2A is showing enough ITC due to some website error it was not reflected in 2B and I submitted 3B of April month by paying in cash.. These ITC still not showing in the 3b in the month of May 2022 though current month ITC is available in 3B. How can I claim or adjust ITC of April2022 which is still not populated on website. thanks

CA Rashmi Gandhi (Chartered Accountant) (86275 Points)
Replied 19 June 2022

It's not technical error, actually ITC in GSTR-2B available only if supplier file his GSTR-1 before due date of filing of GSTR-1 of that month.

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TAUQIR KHAN (72 Points)
Replied 19 June 2022

To my knowledge an advisory was issued in April 22 that where 2B was not auto populated but 2A is showing ITC . In such cases ITC can be utilised from 2A, but I instead of utilising ITC based on 2A , I paid in cash. My query is how to take this remaining ITC of April. When ITC is aailable in 2A, that means that concerned parties have already filed their GSTR1. Thanks

1 Like