01 October 2021
While file my last GSTR3B, One GTA bill entered on section
"(d) Inward supplies (liable to reverse charge)" in the tab
"3.1 Details of Outward Supplies and inward supplies liable to reverse charge"
[Taxable value 3760 and integrated Tax 188.]
and the same IGST amount 188 entered on the section
"(3) Inward supplies liable to reverse charge (other than 1 & 2 above)"
"Tables 4(A)(1), (3), (4), (5) and 4(B)(2) are auto-drafted based on the values in GSTR-2B." [IGST 188]
at the same time system generated a warning message like
The information entered by you is at variance with the auto-populated data in table 4A. The input tax credit has been auto-populated on the basis of the GSTR-2B generated for you. Also, please note that any variance above 5% of the input tax credit is in contravention to Rule 36(4) of the CGST Rules, 2017.
03 October 2021
The way you are claiming is correct. It does highlight it red but there is a clarification that such highlighting will not affect your right of ITC since you are claiming ITC on RCM already paid by you. Comparison with GSTR-2A not applicable in this case.
CAclubindia
