If the client's import of goods data of 1.12.24 month is being shown in GSTR-2B (Quarterly) (October 25 to March 25) and the client has a QRMP scheme, earlier period client had not claimed igst amount,can the client claim the same amount in GSTR 3b oct to dec 2025?
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GSTR-3B Relationship
Replies (3)
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GSTR-2B shows eligible ITC but you must claim ITC in the same tax period’s GSTR-3B.
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QRMP allows quarterly filing of GSTR-3B, but does not extend the period for claiming previously unclaimed credit.
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After IMS implementation (Oct 2025), ensure you accept invoices/BoEs before filing.
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If import IGST was not claimed earlier, it generally cannot be claimed in the later quarter’s return.
Previously, the IGST credit was not received in GSTR-2B, it has been received in the current GSTR-2B(OCT 25 TO DEC25), can we claim it now?
Yes, you can claim it now, but your director's Aadhar KYC is not updated. Kindly check it.
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