GST ITC Difference Claims next subsequent months

You can claim the unclaimed ITC in next month.

You can claim it, so no need to worry.

1st confirm whether the excess ITC belongs to any of your suppliers. Then proceed forward. 

As per the act, you should claim the excess ITC in next month when you receive the bills from your supplier and you satisfy all other conditions mentioned in the ITC provisions. 

But these days the dept is sending unnecessary notices for the difference in ITC claim or excess claim. So, if you want to save yourself from future notices then you can claim the ITC in the month in which it is reflected in 2B. 

See GSTR 2B to be consider on YTD basis not month wise.

If excess ITC is available in particular month with respect to the bill suppose to be booked in next month, You can claim ITC next month irrespective of the GSTR 2B figure.

But your YTD ITC claimed should not be excess than ITC available in GSTR 2B.