Sahil Jain (FAFD, DISA, CA)
(Practicing Chartered Accountant )
(2476 Points)
Replied 19 December 2019
There is no need to show ineligible ITC in GST-3B returns.
You can simply ignore this ITC since it is ineligible.
However, while filing annual returns, it will show difference in ITC as per GST-2A and ITC as per GST-3B, at that time you will have to mention the difference as ineligible ITC.
narendra
(Accountant)
(275 Points)
Replied 19 December 2019
Mr. Sahil is correct. Do Not claim/avail such ITC in your GSTR-3B.
However, only for reporting purpose, you can show ineligible ITC amounts in Table 4D(1) of your GSTR-3B. That way you can easily derive total ineligible ITC to be reported in GSTR-9, by compiling figures from your GST returns.
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