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Can input credit be entered in gstr3 without in gstr3b

Ramachandran S (Chartered Accountant) (717 Points)

16 January 2018

As a measure of caution, I do not feed GST input credit in GSTR-3B. The reason is that some suppliers are yet to file GSTR-1 from August. Once GSTR-2 is enabled, I want to accept invoices posted by suppliers and feed GST input credit eligibility, which will go and sit in GSTR-3. Can I do this i.e. not feeding input credit in GSTR-3B but feeding through GSTR-3 via GSTR-2, once GSTR-2 is enabled.

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6 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 16 January 2018

Just a small discuss to you about the GSTR 2 and 3....

In case Upto March the GSTR 2 and 3 returns is no more. Both returns will be start from April onwards then What is your exact preparation of returns....?

Why you not show the inputs in GSTR 3B?

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ASHISH PALLOD (353 Points)
Replied 16 January 2018

As a businessman, i will prefer claiming legitimate ITC in GSTR3B and pay the balance liability by cash rather than not claiming the ITC in fear of supplier's failure of filing his GSTR1. Claiming ITC is better than loosing ITC in that return filing period. What will happen if Supplier does not file his GSTR1 ? The recipient will have to pay ITC claimed plus interest ... thats it. Take the ITC in your gstr3b as Supplier has issued gst bill to you, onus is on supplier to file his Gstr1 in time.

Ramachandran S (Chartered Accountant) (717 Points)
Replied 16 January 2018

1. I have to struggle a lot in pressuring some suppliers (mobile operators and bank) to upload invoices in their GSTR-1 and for Nov, still mobile operator has not uploaded. They also do not care about correct invoice date. Further, BSNL has not uploaded even for Aug.

2. I think, GSTR-2 and 3 are merely deferred and not withdrawn for periods upto March.

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 16 January 2018

Originally posted by : ASHISH PALLOD
	As a businessman, i will prefer claiming legitimate ITC in GSTR3B and pay the balance liability by cash rather than not claiming the ITC in fear of supplier's failure of filing his GSTR1. Claiming ITC is better than loosing ITC in that return filing period. What will happen if Supplier does not file his GSTR1 ? The recipient will have to pay ITC claimed plus interest ... thats it. Take the ITC in your gstr3b as Supplier has issued gst bill to you, onus is on supplier to file his Gstr1 in time.

Yes... I agreed...

But, Not reflect in GSTR 3B...

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 16 January 2018

Originally posted by : Ramachandran S
	1. I have to struggle a lot in pressuring some suppliers (mobile operators and bank) to upload invoices in their GSTR-1 and for Nov, still mobile operator has not uploaded. They also do not care about correct invoice date. Further, BSNL has not uploaded even for Aug. 2. I think, GSTR-2 and 3 are merely deferred and not withdrawn for periods upto March.