Filed NIL return for the month of Jul-21. Can we take ITC auto populated in GSTR-2B of July-21 in AUG-21 GSTR-3B. Pls advise.
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Quick Summary
If you filed a NIL return for July and have ITC auto-populated in your July GSTR-2B, you can indeed claim this input tax credit in your August GSTR-3B filing. This is a common query, and the advice confirms that it is permissible to carry forward and claim the July ITC in the subsequent month's return.