Freelancer registered with GST having very few transactions. One invoice raised for service delivered to client every month and sometimes few purchases invoice for goods /inputs to be used in freelance business.
By mistake in month of June 2022; ordered an item from amazon using GST number above but item was meant for personal use.
The ITC on this appeared in GSTR2B and consequently in GSTR3B for June 2022.
To make sure I do not claim this ITC as its for personal item - I deleted the amount in eligible ITC in Table 4A (5) All other ITC column and filed my GSTR3B.
So far so good.
Last month i returned the item to amazon and therefore now its appearing as ITC reversal in GSTR2B and GSTR3B for July 2022.
If i try to delete figure in ITC reversal in GSTR3B system errors saying it’s not allowed as its reversal and I cannot reduce figure.
Also, if I add unclaimed ITC in figure of eligible ITC now it errors saying we cannot increase ITC as bcz it flows from GSTR2B.
But if i don’t nullify this; i end up paying GST on returned item on which i never took ITC in first place.
Any way out?
CAclubindia
