12 April 2019
Dear Experts, forgotten to make an entry of Purchase bill in the month of January 2019, I can see this purchase entry in the GST B2B Invoices under GSTR2A. now the Financial Year is closed, Kindly advice how to include this missing purchase.
12 April 2019
You have to account for the purchases in the month of January. Claim ITC credit In the GSTR-3B of the month of March 2019, if 3B of March is not filed. Section 16(4) of CGST Act, 2017 prescribes that ITC can be taken even later i.e. after the end of accounting year but not later than the due date of GSTR 3B of month of September 2019.
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