Save Rs 588 on a 2-Year Ad-Free CAclubindia Pro Membership. Subscribe Now!

GSTR 2B - ITC to avail Next month ... Facing ITC Mismatched Problem

458 views

Save Share

Join Us Follow Us Add as Source

sujit naha

accountant

226 Points Posted on 16 January 2022

For Example ;-

1) ITC already Reflected in GSTR-2B for the month of Dec

But at any reason We need

2) Above ITC - TO BE AVAILED ON " JAN '

Problem facing : FOR ' JAN ' Month

ELIGIBILITY ITC SECTION IS MISMATCHED AT GSTR - 3B AND COLOUR TO CHANGE RED

Replies (2)

Quick Summary

This discussion addresses issues where Input Tax Credit (ITC) reflected in GSTR-2B for one month is intended to be claimed in the following month. It clarifies that if ITC is present in your GSTR-2B, you can claim it in the subsequent month, provided you meet Section 16 conditions. The red highlighting in GSTR-3B is a departmental alert, not a bar to claiming eligible ITC reflected in GSTR-2B.

CA Altamush Zafar

GST Consultant

10402 Points Posted on 16 January 2022

No issue. Once a particular ITC is shown in GSTR-2B then you can claim it on complying other condition of availing ITC as per section 16. Just prepare proper reconciliations and don't worry about red highlighting of tables.

Divyam Agarwal

Practicing Chartered Accountant

681 Points Posted on 19 January 2022

Facility of highlighted tables has been implemented only for making you more aware that the return is not as per the information available with the department for a PARTICULAR MONTH.
As far as the question of ITC availability is concerned, you can claim the ITC for all the invoices which are there in GSTR 2B or were there in GSTR 2B.