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Provisional credit balance showing

K BALASUNDARAM (PARTNER) (23 Points)

14 January 2019

Dear Sir,

After filing November 2018 GSTR 3B well before due date, the carry forward amount (closing balance) of CGST & SGST is held in Provisional Credit Balance. So when filing December 2018 GSTR 3B (today 14th Jan 2019) the CGST & SGST carry forward amount of November 2018 is not added up in Credit Ledger Balance of current month December 2018 ( including current month eligible ITC) and offsetting without utilising November 2018 CGST & SGST carry forward amount in Paid Through ITC column. So please advice us to clear the Provisional Credit Balance of CGST & SGST november 2018 and avail against current month December 2018

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4 Replies

lallan (faridabad) (113 Points)
Replied 14 January 2019

I think Provisional ITC means that you have filed in GSTR 3B return. where you have paid liability through Avail ITC on Purchases of goods or services. basis of Documents allready you have. and balance ITC will reflect in credit ledger. in between if you're compiling your itc From GSTR 2a it might possible maybe a difference, cause your suppliers have not filed GSTR1 Properly in Particular periods. which of supportive documents you have produce for avail ITC.

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Mehul Bhanushali (CA in Practice) (174 Points)
Replied 15 January 2019

Even myself facing the same issue. Raised the ticket for the same but still not cleared. Do let us know here if the query is resolved and how. Thanks.