IGST claim under

pritesh (CA Final student) (7101 Points)
Replied 09 April 2019

no thing can be done now...if dept issue notice tomorrow.. please explain them it is an small mistake they should accept it

A K Singh (Proprietor) (33 Points)
Replied 09 April 2019

Sir, consequently my "ITC claimed and liability" statement is showing that I still have unclaimed IGST ITC as per matching with GSTR-2A. Now I fear that if I don't claim this IGST then it might lapse after the march tax period return filing date. And then the dept might ask me to repay the IGST ITC which I have been utilizing to offset my output liabilities all the way since July '17.

A K Singh (Proprietor) (33 Points)
Replied 09 April 2019

Sir, consequently my "ITC claimed and liability" statement is showing that I still have unclaimed IGST ITC as per matching with GSTR-2A. Now I fear that if I don't claim this IGST then it might lapse after the march tax period return filing date. And then the dept might ask to repay the IGST ITC which I have been utilizing to offset my output liabilities all the way since July '17.

Sir, consequently my "ITC claimed and liability" statement is showing that I still have unclaimed IGST ITC as per matching with GSTR-2A. Now I fear that if I don't claim this IGST then it might lapse after the march tax period return filing date. And then the dept might ask me to repay the IGST ITC which I have been utilizing to offset my output liabilities all the way since July '17.

Read more at: https://www.caclubindia.com/forum/details.asp?mod_id=510245&offset=0

Sir, consequently my "ITC claimed and liability" statement is showing that I still have unclaimed IGST ITC as per matching with GSTR-2A. Now I fear that if I don't claim this IGST then it might lapse after the march tax period return filing date. And then the dept might ask me to repay the IGST ITC which I have been utilizing to offset my output liabilities all the way since July '17.

Read more at: https://www.caclubindia.com/forum/details.asp?mod_id=510245&offset=0#reply

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 10 April 2019

Dear
As the 3b cannot be revised , do following in this case :

1. Put the mail to GSTN about this mistake & keep the copy of same as a record

2. In your annual return correct it by puting it under correct column in table 6

abhinav saxena (CENTRAL TAX INSPECTOR) (113 Points)
Replied 10 April 2019

The details of IGST GSTR-2A must match with GSTR-3B under IGST.... As per Section 42 , the details should be matched and Section 16 , you can't claim itc unless Gstr-1 filed by the supplier which will reflect in your gstr-2A

A K Singh (Proprietor) (33 Points)
Replied 10 April 2019

Originally posted by : Pankaj Rawat
	Dear As the 3b cannot be revised , do following in this case : 1. Put the mail to GSTN about this mistake & keep the copy of same as a record 2. In your annual return correct it by puting it under correct column in table 6

Sir, should I additionally send a hard copy of my application stating the mistakes I have made and the request for its rectification to my GST Jurisdictional Office (under the state) ?

A K Singh (Proprietor) (33 Points)
Replied 10 April 2019

Originally posted by : abhinav saxena
	The details of IGST GSTR-2A must match with GSTR-3B under IGST.... As per Section 42 , the details should be matched and Section 16 , you can't claim itc unless Gstr-1 filed by the supplier which will reflect in your gstr-2A

Sir, I am claiming only the GSTR-2A amount but instead of putting it under "All Other ITC" IGST ITC, I have been wrongly entering it under "Import of Goods" IGST ITC for 8 months. I realized this when the functionality of viewing "ITC Claimed and Liability" statement facility was introduced sometimes back on the portal.