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GST Return Filing 3B

325 views 3 replies

Hemchand Kohli

Accountant

890 Points Posted on 27 January 2020

Sir,

As per Account ITC is Rs. 100,000/- but in GSTR2A its 50000 then how much amount to be shown in GSTR-3B i.e 60000 (100+20%) or 100,000/-

OR we take 100,000/- in GSTR3B for information and at the time of challan creation we may claim 60,000/-

which is right, please help.

Replies (3)

If you are filling GSTR-3B for the month of December, it might possible that GSTR-1 is not filed by your suppliers (quarterly filers) ask them to file GSTR-1 so that ITC may started show into GSTR-2A.
Otherwise you can take (100+20%) as of now. and for rest of input you can avail in next month's 3B.
keep it in mind from 01/01/2020 this % has been reduced to 10% instead of 20%

Hemchand Kohli

Accountant

890 Points Posted on 27 January 2020

There are two part in GSTR-3B one is that where we enter total amount of ITC and second is where we claim at the time of payment / creation of challan as per your reply it means that We have to shown in one part also is 100+20% ?

RAJA P M

"Do the Right Thing...!!!"

128152 Points Posted on 27 January 2020

You/We will claim ITC as GSTR-2A + 10% of GSTR-2A or Books of ITC which is lower...

As per Your query You can claim 50000 (as per GSTR-2A) + 5000 (10% of GSTR-2A) = 55000.

Rest of the balance ITC can be claim Supplier's filing & it's showing in Your GSTR 2A...

( As per my view, The ITC and New rule can be following quarter wise).