One of my client has claimed excess itc of Rs. 10,000 by mistake in the month of March 2021 while filing GSTR-3B return. His return is filed on a monthly basis.
Should my client file DRC-03 for March 2021 by making the payment of the excess credit claimed or this liability can be paid in April 2021 also.
Please suggest as in April 2021 the financial year changes.
19 May 2021
Better to make payment through DRC-03 since there has been change in the financial year. This way only one financial year will have mismatch between return and books otherwise both the FY will get impacted
CAclubindia
