To claim missed ITC

ITC / Input 949 views 11 replies

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

Replies (11)
Yes if ITC is claimed now it will violate

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 

You should claim in annual return gstr 9

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

Thanks Jafar Bhai for your assistance.

You are most welcome

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 .

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 

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.

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

Thanks a lot. We have done thst


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register