Excess ITC shown in GSTR-3B

I added a purchase bill with Input IGST amount of Rs.118. I have shown Rs.118 under "Eligible ITC" in GSTR-3B of 10/2020. But later when I noticed a mismatch with the GSTR-2, I found that, as per the vendor filed invoice, the Input IGST is Rs.115 only, which means I have shown excess ITC of Rs.3. So, I have reversed the ITC amount of Rs.3 in GSTR-3B of 03/2021. Now my query is, should I correct the purchase bill too or keep it as it is? Whatever it should be, it must be according to the GSTN regulations.

Please help! I'm confused.

Replies (3)
Quick Summary
This discussion addresses a common GST issue where a taxpayer claimed excess Input Tax Credit (ITC) on their GSTR-3B due to a minor discrepancy with the vendor's filing. The user correctly reversed the excess ITC in a subsequent return but is now unsure whether to amend the original purchase bill. The core question is whether correcting the purchase bill is necessary for GST compliance and if it could cause further reconciliation issues.

You may ignore this because the difference is trivial. But if the difference is significant, you may revise the purchase transaction entry too.

Don't you think making correction to the purchase bill after I revised the ITC, can make any mismatch in reconciliation?
Not avail the itc

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