Excess ITC matching to different 3b return

I am a small business owner. After the QRMP scheme started, I have been filing my returns quarterly. I claimed ITC in my Feb-2021 3B for import of goods but the icegate data hadn't populated in 2b. I recently found out about the same and used the boe search on the portal to update the data on the portal. It was successfully updated and the 2A of Feb-2021 was updated as well. I also see that the ITC from the updated boe search is now reflecting in my current 2b for March 2022. My question is do I need to do something? Considering I have already filed and claimed ITC in 3b of my Feb-2021 and never reversed it. Or do I file my 3b as per my account books and just have documents compiled in case for any querries?

Hi Vinay,
Thanks for explaining your situation clearly — this is a common issue, especially under the QRMP scheme and for import-related ITC.

✅ Your Scenario: Summary

You claimed IGST ITC on imports in Feb-2021 GSTR-3B, based on valid Bill of Entry (BoE).
At the time, the import IGST was not reflected in GSTR-2B, as ICEGATE data wasn’t synced.
You recently used the BOE Update Tool to push the data to the portal.
Now the import ITC is showing up in your GSTR-2B of March 2022.
You’re worried whether this creates a mismatch or if any action is needed.

✅ Clarification on Legal Position:

According to GST law and CBIC clarifications:

Input Tax Credit (ITC) on imports is eligible when:
- Goods have been received.
- IGST is paid via BoE.
- The BoE is available as documentary proof.
GSTR-2B is not the legal base to claim ITC — it's just a static reference.
The legal claim is based on actual tax paid + valid documents.
If you've already claimed the ITC correctly in Feb-2021, and there was:
- No reversal made
- BoE details were valid
- Import goods were received and used in business
Then you’re not required to take any additional action now, even though it's showing in March 2022’s 2B.

✅ What You Should Do Now:

Action	Status
Claim ITC again in Mar-2022 3B?	❌ No – You've already claimed it. Duplicate claim will lead to excess ITC.
Reverse ITC now?	❌ No – You've correctly claimed it earlier. No need to reverse.
Adjust or link this in portal?	❌ No option to link historically. 2B mismatch is fine if you have valid BoE.
Maintain BoE + matching docs?	✅ Yes – Keep BoE, ICEGATE download, and Feb-2021 3B records ready in case of audit/scrutiny.

🛡️ Conclusion:

No further action is required from your side. You've rightfully claimed ITC in 3B (Feb-2021). Just maintain documentation to support your claim in case the tax officer raises a query about the timing mismatch.