GST ITC claim not made in march return how can i claim now

Mobile purchased  on 23 march 2023

Entry done in tally as Machinery purchased (Net  and ITC CGST and SGST )

Depreciation claimed 31.3.23  15%

From tally I file 3B

Relying on data generated from tally filed 3B paid balance TAX demand for 31.3.23

Actually I should have cross checked ledgers earlier  but over confident that I have done it right after filing 3B posted entries in tally and then realised that

Purchase of mobile as machinery not considered by TALLY in 3b Because Ledger of machinery was not GST applicable in tally so as per entry CGST ITC and SGST ITC have that balance credit

But 3B not

Now how can I get that credit claimed in my next return which entries will I need to pass

As purchase of machinery( mobile ) before march is must for depreciation So in april how can i claim now please advice

Replies (4)
Quick Summary
A user mistakenly did not claim GST Input Tax Credit (ITC) for a mobile purchased in March, entering it as machinery in Tally without GST applicability on the ledger. They are seeking advice on how to claim this missed ITC in their April return. The advice provided is that missed ITC can generally be claimed in subsequent returns, up to October of the following financial year, provided depreciation has not been claimed on that portion. Filing GSTR-9 is dependent on turnover, not solely on missed ITC claims.

You can easily claim ITC on mobile purchased in April month GSTR3B. Just ensure that you have not claimed Depreciation on that ITC portion. Even if by any chance you miss any ITC, you can claim that in next month or even upto Oct month i. e. for fy 22-23 you can claim upto oct, 23 gstr3b.
Feel free to contact for further assistance.
Regards

To claim march ITC in April , filling of GSTR9 will be compulsory right ? Thanks for the reply

Requirement for filing of GSTR-9 depends on your turnover value not on the discussed case.

Regards

CA Sandesh Mahipal

My turnover is less than 2 CR but as there will be difference in books ITC and 3B i am thinking that i will have to file 9 

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