Can we claim gst ITC for MAY 2021 GST 3B return if GST 2A & 2B is not showing any details ?? I have few purchase bill but the same is not reflecting on either 2A or 2B.
Pls provide appropriate solutions.
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ITC not showing in 2A & 2B
Replies (6)
Yes you can but ensure that it get shown till June gstr2b
You can claim only 105% of the ITC amount which are reflecting on GSTR 2A at the time of filing the return.
Rule 36(4) with regard to cap of 105% of ITC as per GSTR2B has been relaxed for Apr and May. So you may claim full ITC for May. For June, rule 36(4) would apply for cumulative period from Apr to Jun.
Agree with above comment
There is a relaxation for the month of May 2021. You can claim the ITC as mentioned in your books. However, when you file GSTR-3B of June 2021. The ITC should not be more than the 5% ITC of April, May and June together
Know more about GST Notification 27/2021
Yes HSN code is applicable for Nil rated/exempted supplies. Since these are goods which are under the purview of GST but GST is not applicable or applicable at 0% tax rate
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