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ITC credit taken on Book Entry. How to deal now?
A client (recepient) has availed ITC in GSTR3B for october, on the basis of book entry for the invoice of October. Now Supplier has actually filed Gstr 1for quarter ending december and shown the said invoice. Therefore Such itc is now reflected in recepients Gstr2A & 2B. So what to do now by recepient in gstr 3B of December.
Replies (1)
Since the invoice now appears in your GSTR-2B for December, the technical requirement for claiming ITC has been fulfilled. If you have already claimed the credit in your October return, no further action is required in your December GSTR-3B, provided the amount matches the GSTR-2B figures. Ensure all supporting documentation (invoice and book entries) is properly filed for audit purposes.
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