Q4 I missed to declare RCM ITC in GSTR-3B at col.3.1.(d) but claimed in col.4(3) under eligible ITC against cash payment.
Do i declare RCM in the next Q1 or in Annual return ?
Raj C Doshi (Practising CA) 15 May 2021
Ravinder Singh (Direct & Indirect Taxation professional) 15 May 2021
You should pay and adjusted against DRC03