GST Return Filing 3B

If you are filling GSTR-3B for the month of December, it might possible that GSTR-1 is not filed by your suppliers (quarterly filers) ask them to file GSTR-1 so that ITC may started show into GSTR-2A.
Otherwise you can take (100+20%) as of now. and for rest of input you can avail in next month's 3B.
keep it in mind from 01/01/2020 this % has been reduced to 10% instead of 20%

There are two part in GSTR-3B one is that where we enter total amount of ITC and second is where we claim at the time of payment / creation of challan as per your reply it means that We have to shown in one part also is 100+20% ?

 

You/We will claim ITC as GSTR-2A + 10% of GSTR-2A or Books of ITC which is lower...

As per Your query You can claim 50000 (as per GSTR-2A) + 5000 (10% of GSTR-2A) = 55000.

Rest of the balance ITC can be claim Supplier's filing & it's showing in Your GSTR 2A...


( As per my view, The ITC and New rule can be following quarter wise).