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Ineligible input credit

bijo (Accountant) (302 Points)

26 September 2018

Is it necessary to show the ineligible input in GSTR 3B? We didn't show the ineligible inputs in GSTR 3B for last financial year.Is there any problem due to this?

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6 Replies

Vinod Babu (24191 Points)
Replied 26 September 2018

I think there will be no problem. In annual return you can show that details.

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RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 26 September 2018

No more problems.
But, Better to Show in Future and Also if get figures then in "Annual Return".

Note :
May be in Current FY You must follow all the rules and AO can't give options for missing of the details.

1 Like

bijo (Accountant) (302 Points)
Replied 26 September 2018

For hospital,most of the items are ineligible for input claim. How they can shows this ineligible inputs in their accounts? Under which head it shows?

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 26 September 2018

There would be no problem , but has to show in Annual return

bijo (Accountant) (302 Points)
Replied 27 September 2018

If any ineligible input claim items has been purchased from retailer with B2C by a business firm,where it shows? or has to take B2B bill all the time?

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 28 September 2018

IF ITS FROM B2C, THEN IT WILL BE TREATED AS EXPEMTED INWARD SUPPLIES (AS 9(4) IS SUSPENDED TIL 30/09/2019), FOR INELIGIBLE ITC THE ELIGIBLE ITC SHOULD BE THERE, SO INVOCIE MUST BE B2B