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Excess credit claimed in gstr 3b and reversed in next year

CA Darshan Soni (D.P.BARBHAYA & ASSOCIATES) (150 Points)

01 June 2019

i had claimed excess credit in GSTR 3B in the month of feb.2018. such ITC Has been reversed in 3B of the month Nov.2018. while filing annual return, in table no.6 "detials of ITC Aviled during the financial year" which figure i have to mention. actual figure as per books or as claimed in 3B as such itc has been reversed in nov. 2018 which i have to mention in table 10 "Details of the previous Financial Year's transactions reported in next Financial Year" @ reversal of ITC Availed during previous financial year.

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2 Replies

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 01 June 2019

You yourself replied to your query .

comdition 1: If ITC provided as per books in table 6 then no need to provide any data to table 12 .
Conditions 2 : If ITC provided as per Return in table 6 then provide the difference in table 12

Note : its better to provide the data as per Books in table 6 , becuase the same is being autopopulated to table 8(b) , which is compare with Table 8(A) (data from 2a)