Our accountant missed to claim accrued ITC of Nov 20 which had duly appeared in GST 2B , now while comparing 20 21 ITC with purchase .register same is detected, we want to claim this missed ITC of Nov 20 in GST3b of March 21 which we have not filed yet, but this makes the box red showing warning that this is in variance to rule 36(4). Please suggest solution
11 Replies
CA. Sourav Sarkar
(Chartered Accountant )
(24583 Points)
Replied 01 August 2021
Yes if ITC is claimed now it will violate
M.Amin
(Partner)
(82 Points)
Replied 01 August 2021
So what is solution ? One option is to claim it in annual return. But we would like get it in March 3B as in comparison table of ITC claimed and accrued of the GST portal we have coverable balance
CA. Sourav Sarkar
(Chartered Accountant )
(24583 Points)
Replied 01 August 2021
You should claim in annual return gstr 9
CA Altamush Zafar
(GST Consultant)
(15971 Points)
Replied 01 August 2021
Claim it in GSTR-3B of March. No issue.
Let it be red. Usually department checks variances for the whole year. In your case the same will match.
ITC can not be availed in GSTR-9
Imthias ahamed Kormath
(910 Points)
Replied 02 August 2021
If u claimed in March 2021,u may claim in gstr 9 U/s 44 in December 21.Not claimed in March u can not caim in gstr 9 .
M.Amin
(Partner)
(82 Points)
Replied 03 August 2021
I beg your pardon Mr. Ahmed I would like you to elaborate for us to get it correctly. Meanwhile , we have found CA Mr. Zafar s reply shown above in this thread as logical when he says 1) Let it be red 2) if coverable ITC is available in 2A/2B on the comparison statement of portal 3) no issue Claiming input
Imthias ahamed Kormath
(910 Points)
Replied 04 August 2021
Gstr 2 B shown missed Itc for Nov 20, u may b check the full amount paid by u as per invoice before 30/04/21.If it correct u may b claim in gstr 3B of April 2021.
Bhavika Kothari
(CA)
(1258 Points)
Replied 10 August 2021
You can take the ITC(Input tax credit) now. If at all you receive any notification from GSTN then you can revert to it by showing the details of the invoice
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