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Purchase bill march 2020

26 September 2020

Dear Sir

We have filed the 3B return March 2020. but one purchase bill pending with us. I have book purchase bill in March month but now books balance and GST portal balance not matching due to pending purchase bill. please suggest how to match books balance and portal balance if any others entry please advise

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2 Replies

Rajat Soni (Service) (255 Points)
Replied 26 September 2020

You can correct in Annual Return

Sagar Patel (Tax and Business Consultant) (11611 Points)
Replied 27 September 2020

If you have not taken ITC of March 2020 Purchase bill than you can take ITC of same in current GSTR 3B on or before 20th October, 2020
(in September month or earlier month's GSTR 3B).

And keep Reconciliation that, pending bill is considered in F.Y 2020-21 in respective month.