ITC under QRMP

Its still an unclarified area. However, since you are allowed to claim ITC by 30th November 2022, please ensure that you pay Nov 22 GST liability after netting of Mar 22 related pending ITC credit. By this way, we can demonstrate that I have availed GST credit in Nov 22 and accordingly, offset against Nov 22 liability. Since you are under quarterly filing scheme which has been opted in compliance with GST rules, there is no way for you on GST portal to report specific month's liability/ITC credit. Hence, report ITC credit with Dec 22 quarterly GST filing and in case, if department asked for clarification, you can provide clarificatication.

Regards,

Manoj