URGENT - GSTR 2B and GSTR 3B mismatch

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52 Points Posted on 24 August 2022
Suppose I've ITC for the month of July 2021, but I've wrongly filed nil GSTR 3B for that month. What can I do now (Aug 2022) after identifying out the shortfall of ITC claimed in July 2021?
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On 24 August 2022 at 07:41 Report
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Quick Summary
If you've identified a shortfall in your claimed Input Tax Credit (ITC) for July 2021 after filing a nil GSTR 3B, you may still be able to claim it. Provided the ITC appears in your GSTR-2A and GSTR-2B, you can claim it in your current month's GSTR 3B. However, be mindful of the time limits; ITC can generally be claimed until the due date for filing the September return following the end of the financial year, or until the annual return is filed, whichever is earlier.

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729 Points Posted on 24 August 2022
You can claim the ITC in current month 3B
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On 24 August 2022 at 09:04
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CFO- at NHTF
58280 Points Posted on 24 August 2022
If it is appearing in GSTR-2A and GSTR-2B then you may claim it while filing August GSTR-3B
4 Reply
On 24 August 2022 at 13:59
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Pivate
1492 Points Posted on 24 August 2022
@ Eswar ready what is frame work of ICAI and comparative statement.
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On 24 August 2022 at 19:21
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CFO- at NHTF
58280 Points Posted on 24 August 2022
Is it related to above query?
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On 24 August 2022 at 19:22
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Pivate
1492 Points Posted on 24 August 2022
No it's not a related
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On 24 August 2022 at 22:43
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Profession Business
28246 Points Posted on 29 August 2022
Gstr 2b and 3b has two seperate purpose , one is for inputs received and another for output. Now you can rectify and revise gstr 3b
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On 29 August 2022 at 08:03
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CFO- at NHTF
58280 Points Posted on 31 August 2022
But ITC as per 2B only can be considered in 3B
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On 31 August 2022 at 12:49
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Chartered Accountant
86505 Points Posted on 03 September 2022
You can claim such ITC till 30 November
1 Reply
On 03 September 2022 at 22:03
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14 Points Posted on 04 September 2022
ITC can only be claimed for tax invoices and debit notes which are less than a year old. In any other case, the last date to claim ITC is the earlier of the following: Before filing valid GST returns for month of September following the end of the financial year applicable to that invoice.

to match your annual sales, you can make entry on 31st March,2022(to remark it) with narration of actual entry dated July 2021, but input taken in (August/September 2022) 3B
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On 04 September 2022 at 23:11
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Sr Manager Finance and Taxation
146 Points Posted on 05 September 2022

Please refer the ITC time limit

As per Sub Section 4 of Section 16 of the CGST Act, 2017, it provides: 
(4) “A registered person shall not be entitled to take input tax credit in respect of any invoice or  debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit  note pertains or furnishing of the relevant annual return, whichever is earlier.”

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On 05 September 2022 at 17:24

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