12 December 2023
Dear Experts, Please guide me on below mentioned method of availing ITC in GSTR 3B as per GSTR 2B.
Total auto populated in 4(A)(5) Rs. 100000/-. On matching 2B, I find that Invoices not received to accounts Department for ITC Rs. 5000/-.
Here, I am claiming full ITC under 4(A)(5) which is Rs. 1 Lakh and Ra. 5000/- is being reversed under 4(B)(2).
And in next month, I receive missing Invoices having ITC Rs. 5000/-. Then, In next month's return I am adding this amount under 4(A)(5) and the same amount is being showing 4(D)(1).
CAclubindia
