GST Input Availment

This query is : Resolved

SUMIT SAGAR (Querist)
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19 January 2023 Our GSTR Return getting filed on quarterly Basis.
However GST Input (ITC) as per GSTR 2B for quarter 1 & 2 of fy 2022-23 have not been shown in GSTR 3B of the respective quarters.
How we should such last 2 quarters input in GSTR 3B of current quarter i.e oct-dec'2022?

Kindly guide and suggest.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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19 January 2023 You can cliam the left out ITC in this quarter and make a note of this with you for any possible scrtunity notice.

SUMIT SAGAR

SUMIT SAGAR (Querist)
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19 January 2023 When i tried to claim the left out ITC in Table 4A(5)"All other ITC" then reflecting it is contravention of Rule 36(4) CGST Act'2017.
Kindly guide & advise where i can show such left out ITC in GSTR 3B.

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SUMIT SAGAR

SUMIT SAGAR (Querist)
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19 January 2023 One more query whether we can claim left ITC of quarter 2nd (jul-sep) of FY 2021-22?

CA. Bhavik P. Chudasama

CA. Bhavik P. Chudasama (Expert)
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20 January 2023 To reply to your 1st Query, you can avail the ITC in next quarter and make a note of it and as a safeguard measure you can intimate the same to your Jurisdictional Officer in writing.

and for Second Query, last date to avail 2021-22 ITC was Oct 2022 so 2021-22 ITC cannot be availed now

Murtaza I Bhagat

Murtaza I Bhagat (Expert)
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20 January 2023 Whenever you get ITC in 2B then only you can claim credit in your return, 3B. If your ITC of Q1 & Q2 shown in 2B of Q3 then you can claim ITC as per section 16(2)(aa) and for your second question Bhavik Sir has given proper reply related to section 16(4) amendment.