NOT UPLOADED INVOICES HOW SHOW IN IN GSTR-3B AS WELL AS IN BOOKS
SOME OF MY INVOICES NOT UPLOADED IN GSTR-1 BY THE THE SUPPLER. THOSE ITC HOW TO SHOW IN GSTR-3B BY RECIPIENT AS WELL AS THOSE ITC HOW SO AS LAPSE ITC IN BOOKS ARE ADD TO PURCHASE ACCOUNT OR ???
Replies (1)
You cannot legally claim ITC for invoices not reflected in GSTR-2B. You should park such amounts in a "Deferred ITC" account in your books and only claim the credit once the supplier uploads the invoice and it appears in your GSTR-2B, provided you are still within the statutory time limits for claiming ITC.
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