GSTR-2B duplicate issue means the same input tax credit (ITC) is reflected more than once which may be due to system or filing errors.
Duplicate ITC Reflection for October 2024
Upon reviewing GSTR2B for Oct 2024, there are some unusual in the portal ITC is reflecting more than the actually we owe.
What is Form GSTR-2B?
GSTR2B is an auto drafted ITC statement, generated for every normal taxpayer based on the information provided by their suppliers in their respective Forms GSTR1/IFF, GSTR-5 and GSTR-6.
Issue Observed
After downloading the excel file, it was noticed that duplicate ITC entries were included.
These duplicates pertain to data from September 2024, which was filed on October 13, 2024 and it is incorrectly appearing in GSTR-2B for October 2024.
The entries are from IFF returns under QRMP, which should only reflect in September 2024 but have also carried over to October 2024.
Handling Duplicate ITC
Do Not Claim Duplicate ITC
If you have already claimed in September 2024, skip claiming the duplicate ITC showing in October 2024.
Do Not Click Reject in IMS
In the IMS, do not reject these entries, as they are valid but already accounted for in September.
Edit GSTR-3B Manually
If mistakes persist, edit ITC/liability in GSTR-3B manually before filing, based on actual records.
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