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GST 3B -Input tax credit

11 April 2025

Hello,

This is reqarding input tax credit available to claim, if a supplier says GST will filed by 20th of april . So i understand GSTR2B will not include this supplier input . So, can i claim it while filing GSTR3B., if i file by 26th of April.

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4 Replies

Shashank Upadhyay (24 Points)
Replied 11 April 2025

Strictly NO

Sector 16(2) of CGST Act 2017 now specifically include the clause limiting the ITC availability upto the amount available in GSTR2B.

It is completely irrelevant whenever you file your 3B to claim ITC as the claimable amount will remain same, ie the amount showing on 14th/15th of April and 26th April will remain Same. Paying late fees unnecessary will be of no use.

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Keshav Maheshwari (24 Points)
Replied 12 April 2025

Hi,

Please consider the situation

I have a input tax liability of 100 rs due to sale .

input tax credit to be received by sale is 90 rs. Remaining i shall adjust by cash . But suppose i have received input tax credit of 60 rs and remaining 20 rs is pending , supplier says he will file by 20th april.
so my GSTR2b will reflect 60 rs and GSTR2A shall be 80 rs as it is dynamic. Please let me know if i can consider this 80 rs ehile filing 3B .If no then what is the solution, i cant pay by cash as it huge amount and supplier filed input late

CA Narender Yarragorla (M.Com, FCA) (136 Points)
Replied 12 April 2025

As per 16(2)(aa) it is mandatory to file GSTR1 u/s 37 by due date wef 01012022, then only ITC available in GSTR2B. If u claim ITC will be a litigation issue and get notice from department. In that case u have to file writ petition.

Keshav Maheshwari (24 Points)
Replied 12 April 2025

Thank you sir!

So in that do i have to pay difference by cash ? As input will not be available as supplier files after due date, the input shall be available next month , what to do on that case.