i could not file 3b and pay tax for dec'20 as my supplier did not enter his bills sold to me for dec'20. he entered that bills in his march'21 gstr1. now my gstr2a shows that in march'21. can i avail that itc in my dec'20 gstr3b? the amount comes above rs. 800000 igst.
If you are now planning to file GSTR3B for Dec20 and want to include the missing bill in Dec20, check whether such ITC is less than 5% (or 10%) of total ITC available for Dec20. If within the limit, you may include in Dec20 return, else add this bill in March20 return.
CAclubindia
