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GSTR-3B_Provisional ITC

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Gazal Gupta

11 Points Joined June 2018

opening itc = ₹100 (includes ₹5 itc of jan 2020)
itc of feb 2020 = ₹20
so, closing itc = ₹120.

but, when i am filing my gstr-3b, closing itc = ₹115 (because doesn't include ₹5 itc of jan 2020).

when i see E-credit ledger,
opening itc = ₹100 (it is correct)
but, under provisional itc head, itc of ₹5 is also showing.

if i will file gstr-3b, then closing itc will be booked as ₹115, which is wrong because actual closing itc is ₹120.
what should i do?

tomorrow (24/3/2020) is the last date to file gstr-3b. plz help.

Replies (1)

Shivam RC

Student

23688 Points Joined November 2017

FOR INFORMATION PURPOSE ONLY :

As per Notification No. 31/2020 - Central Tax, dated 03.04.2020 read with Notification No. 32/2020 - Central Tax, dated 03.04.2020, Due Date for filing FORM GSTR -3B for the month of February, March and April 2020 for the Taxpayers having Aggregate Turnover more than Rs. 5 crore in the preceding FY have been extended in the following manner :

FEBRUARY : 24.06.2020.
MARCH : 24.06.2020.
APRIL : 24.06.2020.

And as per Notification No. 36/2020 - Central Tax, dated 03.04.2020, due date for filing FORM GSTR -3B for the month of MAY 2020 have been extended to "27th June 2020".

TAXPAYERS HAVING AGGREGATE TURNOVER upto Rs. 1.5 crore in the preceding FY ( Notification No. 31/2020 - CT, Notification No. 32/2020 - CT and Notification No. 36/2020 - CT all dated 03.04.2020 )

FEBRUARY : 30.06.2020
MARCH : 03.07.2020
APRIL : 06.07.2020
MAY : 12.07.2020 & 14.07.2020. ( For specified catagory of States, different due date prescribed ).