Dear all,
Many accountants and even professionals are confused as what to enter in the column 6B, whether 3B figure or audited books figure of ITC in case where in 3B less ITC is reported as compared to books of accounts?
As per my opinion the correct ITC as per Audited books has to be entered and not the 3B figure auto-populating in Column 6A.
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Regarding Column 6B GST Annual Return
Replies (1)
No... ITC will be shown as per availing through GSTR 3B...
In case availing ITC & Books of accounts ITC is different and the books value is exceeding above 3B then the C/f ITC will be shown in "Other ITC related information" column..
In case availing ITC & Books of accounts ITC is different and the books value is exceeding above 3B then the C/f ITC will be shown in "Other ITC related information" column..
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