Ad Free CAclubindia and Daily Updates on your Mobile. Subscribe Now!

Missing ITC - Table 4A (5) but Added in 4D (1) from Sep-2022 to Nov-2022, if any avail ITC (4A(5)

krishna kishore (audit associate) (25 Points)

30 December 2022

Dear Sir

Sep-2022 to Nov-2022 Missing ITC- Table 4A(5) but shown in Table 4D(1) . If any possibility claim ITC in Dec-2022 3B. Please suggest.

Reply
Follow
Share

5 Replies

prasad Nilugal ( GST Practitioner & Accounts ) (14801 Points)
Replied 30 December 2022

Ones, you shown ITC is ineligible in GSTR3B, then how you are going to claim it ?In my view not possible. Take other opinion as well.

Upgrade to CAclubindia Pro. Subscribe Now!

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 31 December 2022

Dear Krishna
cannot get your query
"Sept 22 to No-22 missing ITC" Means whether the ITC pertaining to said period not being reflected in 2B ?? & you have been reported the same under Table 4(d)???

krishna kishore (audit associate) (25 Points)
Replied 31 December 2022

2B Reflected , We shown Re-claim 4D(1) but we are missing @ 4A(5) of Table 4 of 3B

krishna kishore (audit associate) (25 Points)
Replied 31 December 2022

Dear Sir,

Reflected in 2B , We are shown in 4D(5) but we are not shown in (Gross up) 4A(5)- All other ITC. The above said reason we are loss ITC and paid to Govt

Sneha Latha (Senior Assistant) (218 Points)
Replied 16 January 2023

Hi,

ITC relating Sep'22 to Nov'22 which has been disclosed under Table 4D(1) i.e. ITC reclaimed which was reversed
under Table 4(B)(2) in earlier tax period can be claimed under Table 4A(5) of Dec'22 GSTR-3B return.