I have ₹902 balance in Electronic Credit Ledger (March ₹456 + April ₹446) but GSTR-3B for May 2025 only shows ₹333.05 ITC from GSTR-2B.
When I try to manually enter ₹1,235.05 (902+333.05), system shows error:
"Input tax credit values are at variance with auto-populated data in table 4A. Upward variance is in contravention to Rule 36(4) of CGST Rules, 2017."
Questions:
- Why doesn't previous months' unused ITC appear in current GSTR-3B?
- How to utilize the ₹902 accumulated credit from March/April?
- Will this amount expire if not used, and when?
- Is this a system limitation or correct interpretation of Rule 36(4)?
Current Status:
- Electronic Credit Ledger: ₹902 balance
- May GSTR-2B: ₹333.05 ITC available
- GSTR-3B allows only ₹333.05, not full ₹1,235.05
Any guidance on proper utilization of accumulated ITC would be appreciated.
Thanks in advance!