INPUTS OF NOVEMBER 2019

This query is : Resolved

TARIQUE RIZVI (Querist)
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15 December 2019 Respected sir,

We have paid professional fees to our CA a sum of Rs 15000 as upon which we had to pay Rs 2700 @ 18% IGST on 11-11-19 cleared on 14-11-19 but it is not reflecting in GSTR-2-A for the month of November 2019 Can we take ITC of Rs 2700 in GSTR-3-b for the month of Nov 2019.

Please guide me sir and oblige.

Udaya Chandran

Udaya Chandran (Expert)
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16 December 2019 Irrespective of the individual invoices, whether uploaded or not in GST portal, you can take ITC of 20% more of the invoices uploaded/appearing in GSTR 2A as an aggregate.