Avail missed ITC in subsequent months GSTR3B
Amlan Ranjan Dutta (Partner) (28 Points)
29 May 2021Amlan Ranjan Dutta (Partner) (28 Points)
29 May 2021
Amlan Ranjan Dutta
(Partner)
(28 Points)
Replied 29 May 2021
CA. Sourav Sarkar
(Chartered Accountant )
(24578 Points)
Replied 30 May 2021
Amlan Ranjan Dutta
(Partner)
(28 Points)
Replied 02 June 2021
Hi,
I put the missed ITC amount in addition to the current available ITC in (A)(5) All other ITC under table 4. Eligible ITC.
But I'm getting an error message as "For table 4 - The information entered by you is at variance with the auto-populated data in table 4A. The input tax credit has been auto-populated on the basis of the GSTR-2B generated for you. Also, please note that any variance above 5% of the input tax credit is in contravention to Rule 36(4) of the CGST Rules, 2017. Kindly recheck and proceed."
Should I avail only 5% of the missed ITC or I can still avail full missed ITC amount in my case?
Bhavika Kothari
(CA)
(1258 Points)
Replied 13 June 2021
Missed Input tax credit ( ITC) can be availed in subsequent months. Provided that you are taking it before filing your annual return or filing next year September return whichever is earlier
CA Altamush Zafar
(GST Consultant)
(15907 Points)
Replied 13 June 2021
Yes you can but before due date of September months GSTR-3B following the FY in which ITC was missed
UDAY DAWN
(2 Points)
Replied 13 January 2023
I have missed the ITC of month of may2022,can i claim the itc in the month of decmber2022,though i have filed 3B NIL in month of MAY2022
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