As per section 16 , to have ITC claim : 1.Have Tax Invoice 2.Reced Goods 3.GST has been Deposited by Supplier 4. Further of business
So As per point 3 can only be achived if GSTR1, 2,&3 all had been filed but its was not. Hence nobody knows whether your supplier has deposited the GST on the bill raise to you . iam not denying the bills reflected in 2a has no importance in claiming ITC, but ... if you have reced bill & reced goods & the same is not reflected in 2a you still liable to claim ITC .
In short Any difference in 2a with your books can be match by increasing or decreasing ITC in your 3b & keep prepare reco. statement for the same
(if less , then?) then You can claim the ITC in Your next return (You can't avail after September-18 GSTR 3B return)...
@ Vishal Goel.,
(how to reverse itc) You ll add to Your outward value which is wrongly claimed ITC in any of the previous month/s and Pay interest @ 24%. Interest will be payable from the ITC availed date.
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