11 December 2018
Dear Respected Member, Please guide me on following Case,
Company has made payment in the month of Apr-18, along with IGST of Rs 45,000/- but Invoice not booked in its book of accounts, can Input Credit of IGST utilize against gst Payable for the month of Nov-18.
12 December 2018
You are saying that you have not booked an invoice in your books but same has been considered in your GST returns.. if this is the case and your balance lies under credit ledger then same can be utilised for Nov 18.. if you have not considered such invoice in any return till date then you can take input of such invoice in GSTR-3B for the month of Nov 18 itself...
CAclubindia
