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Gst-2 queries

Ramachandran S (Chartered Accountant) (717 Points)

19 March 2018

1. So far I have not claimed input tax credit. I want to claim total input tax credit from July 2017 to February 2018 at one stretch in my February 2018 GSTR-3B. Can I do so? I think, I can, Just want confirmation.

2. Is it possible to file GSTR-3B for March 2018 on 31 March 2018 itself?

Thanks.

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10 Replies

Rahul Prasad (CA Student) (1683 Points)
Replied 19 March 2018

it is legally not allowed to take credit by filling one time 3B. you should have file 3B by month and take credit.

2nd thing that 3B of March can be file on or after 1st April 2018.

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Ramachandran S (Chartered Accountant) (717 Points)
Replied 19 March 2018

@ Rahul Prasad,

I have actually filed GSTR-3B for all months upto January 2018. Only point is that I have not claimed input credit in any of the past months' GSTR-3B. Now, I want to claim input credit for past months also in Feb 2018 GSTR-3B.

Rahul Prasad (CA Student) (1683 Points)
Replied 19 March 2018

then you take not an issue since 3B is not any proper return it's an statement. you can show if you did not taken.

Ramachandran S (Chartered Accountant) (717 Points)
Replied 19 March 2018

Thanks Rahul.

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 19 March 2018

sir
today 3b is equally important return as GSTr1, moreover Ur Electronic Credit ledger get reflected by 3b filed,
so plz the take any input u miss to avail in Ur next 3b return, & file Ur all monthly 3b returns

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Ramachandran S (Chartered Accountant) (717 Points)
Replied 19 March 2018

@ Pankaj Rawat,

As I have mentioned, I have filed all monhtly returns on or before relevant due date. Previously I did not take credit because the suppliers, mainly landline and mobile operators delayed a lot in filing their GSTR-1 and I was not sure whether they will file their GSTR-1 correctly including bills raised on me. Now, they have filed. Hence, I decide to avail input credit.

CA Naveen Chand (Chartered Accountant) (12729 Points)
Replied 19 March 2018

WAIT FOR THE GSTR 2 . . . U CAN AVAIL INPUT THERE AND GSTR 3 IS FINAL SO DONT WORRY

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 19 March 2018

Dear Ramachandra ,
Ok!! fine ,
U can availed any of previous missed input in Ur current return

Ramachandran S (Chartered Accountant) (717 Points)
Replied 19 March 2018

@ Pankaj Rawat,

Today I have filed GSTR-3B for Feb and availed all pending ITC! It is not a case of missing invoices. Previously I did not avail deliberately because there was inordinate delay in filing of GSTR-1 by suppliers, mainly landline and mobile operators and I want to ensure that they have included bills raised on me in their GSTR-1. Now, all the said bills appear in my GSTR-2A upto Jan 2018 and I expect them to file GSTR-1 for Feb also in time. Hence, today I availed entire credit upto Feb 2018.

Thanks.