16 April 2022
Sir, can we adjust the un claimed ITC against the under declared liability, since the client fails to claim ITC of the year as well as not declared liability to the extent of said ITC i.e. the entries separately accounted due to some personal reasons and forgot disclose the same at the time of filing of GSTR3Bs
17 April 2022
Nothing can be done now. Time limit to claim ITC is over. But time limit is not over for payment of GST. Pay GST through DRC 03 to avoid penalty.
CAclubindia
