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Missed invoices in octboer 3b

A K Jain (Businessman ) (23 Points)

05 December 2017

Hi,

I've missed 3 Purchae Invoices while Filing GSTR 3B for the month of October 2017.

Should I claim the ITC in the month of November. Or do I wait for GSTR2 for the Month of Nov 17. If so, when do I get input?

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8 Replies

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 05 December 2017

Claim it in the month of November.
OR
Correct it in GSTR-2 whenever it will start

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A K Jain (Businessman ) (23 Points)
Replied 05 December 2017

It is possible to do both? If so, I'd like to claim it in November 3B.

But how will that effect while GSTR3 as both months will show a mismatch.

CA Rashmi Gandhi (Chartered Accountant) (86323 Points)
Replied 05 December 2017

Yes you can do both...

3B is only provisional return, you have to correct details in GSTR-3.

A K Jain (Businessman ) (23 Points)
Replied 05 December 2017

Okay.

Thanks Rashmi.

For now I'll take input in November. and then file corrected October 3.

I think that will offset the excess input claimed in November and the difference will be zero. That should not result in any penalities right?

Please correct me if I'm wrong here.

RAJA P M ("Do the Right Thing...!!!") (128096 Points)
Replied 05 December 2017

GSTR 2 and 3 is not available in FY 17-18.
So, You ll be file the missed invoices in November GSTR 3B return...
No more restriction...

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Sandeep Mhaiskar (businessman) (6 Points)
Replied 13 February 2018

hello,

I faced the same issue.. I forgot to claim ITC on 2 purchase invoices from the month of october in gstr 3B . I came to know this after filing 3B for december. M i suppose to wait for GSTR-2 filing ? Please help. Thanks in advance

RAKSHIT MEHTA (tax consultant) (114 Points)
Replied 13 February 2018

YOU CAN CLAIM THE INPUT WHICH WAS NOT CLAIMED EARLIER IN SUBSEQUENT MONTHS, I.E., INPUT UNCLAIMED IN OCTOBER CAN BE CLAIMED IN ANY OF THE SUBSEQUENT RETURNS OF DEC/JAN/FEB/...