Itc mismatch

315 views

Save Share

Anshuman Basu

account -GST

1181 Points Posted on 28 February 2020

We face following problem regarding ITC Mismatch:-.

IGST

CGST

SGST

ITC Claim in 3B

10,810.00

    29,029.53

    29,029.53

2A Shown

    5,852.10

359,818.00

359,818.00

As per Our Book of Accounts

24,393.27

    21,383.88

    21,383.88

Please solve how we put data in annual return 2018-19 in which column

Replies (2)

Quick Summary

This discussion addresses a significant Input Tax Credit (ITC) mismatch between GSTR-3B filings and GSTR-2A data. The user is seeking guidance on how to accurately report these figures in their annual return for the 2018-19 financial year. The conversation also touches upon recent extensions for GSTR-3B filing due to COVID-19.

Shivam RC

Student

7666 Points Posted on 10 April 2020

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 ).