ITC query: Can ITC be used for Bill received in following month.

Hello Members, I have one query regarding GST input. 

If we could not filed previous month GST return (GSTR 3B) as some due bills were not available during the period, however bills got generated in following month with ITC. 

Can we use this ITC for previous month return?

Replies (3)
Quick Summary
This discussion addresses whether Input Tax Credit (ITC) can be claimed for bills generated in a subsequent month, even if the previous month's GST return (GSTR 3B) wasn't filed on time. Generally, ITC can only be claimed in the month the invoice is received and goods/services are availed, with claims reflected in the GSTR 2B. However, there's a differing view suggesting that if a bill belongs to the current month but its ITC appears in the next month's GSTR 2B, it might be claimable in the current month's 3B filing.

No...
ITC can be available in the following month.
means ITC can be taken on when it's available in GSTR 2b return...
I understand that you want to know if you can use the input tax credit (ITC) for the previous month return if you could not file the GST return (GSTR 3B) due to some missing bills.

As per the GST rules, you can claim ITC only in the month in which you receive the invoice and the goods or services. You cannot claim ITC for the previous month based on the invoices generated in the following month1. You have to file the GSTR 3B for the previous month by the due date and pay the tax liability without considering the ITC that you will receive later. You can claim the ITC for the invoices received in the following month in the GSTR 3B of that month2.

However, if you have missed filing the GSTR 3B for the previous month, you can file it with a late fee and interest. You can also adjust the ITC for the previous month in the current month’s GSTR 3B, subject to certain conditions and limitations3. You should also reconcile the ITC claimed in your GSTR 3B with your GSTR 2B and your books of accounts to avoid any mismatch or error4.

I hope this clarifies your doubt.
My view is quite different with other two experts, if bill belongs to current month but ITC available in GSTR-2B of next month then you can claim it in current month 3B.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
ARTICLESHIP 20 October 2026
CA ARTICLE

AMKN & CO

Noida

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 23 October 2026
Articled Trainee

J Y & CO

Hyderabad

CA Inter

View Details
Company
Featured 03 October 2026
Accountant

A P Lodha and Associates

Jalna

B.Com

View Details
Company
ARTICLESHIP 17 October 2026
Articled Assistant

RRPM & Associates LLP

Chennai

CA Inter

View Details
Company
ARTICLESHIP 25 October 2026
Article Intern (CA Articleship)

Arpan Bohra & Co

Hyderabad

CA Inter

View Details
Company
08 October 2026
Accounts and Tax Associate

POOJA R TELI & CO

Pune

CA Inter

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details