ITC CLAIMED SUMMARY IN F.Y. 21-22

                  
                        Sundaraiah Kollipara
                      
                    watch_later 07/12/21
                  
SIR,
A gst registered regular scheme dealer itc claimed summary statement in f.y 21-22 up to 30-11-21.
1.ITC CLAIMED AS PER GST2A/GSTR2B RS: 12,35616/-
2.ITC CLAIMED AS PER GSTR3B RS: 11,50,314/-
QUESTION:
Dealer difference itc adjustment procedure showing in gstr3b returns.

                    1 Response | Latest response: 28/12/21 | Sort by
                    Likes(thumb_up) 
                    Recent
                     | GST
                  
                  Reply

                            
                                  Basheer PM
                                
                              watch_later 28/12/21
                            
                                thumb_up
                                0
                                thumb_down
                            
I think the query is that a registered dealer finds ITC Accrued as per GSTR2B for Rs.12,35,616/.  However the dealer has claimed only Rs.11,50,314/- as per GSTR3B data. So How to claim the difference ?. 
This may mean that the dealer has missed some purchase invoices in his books, but is present in GSTR2B / 2A. He can download the GSTR2A/ 2B excel files for each month and then compare with this books purchase invoice. He will surely find some missing invoices / difference. If he finds that he has infact received the Goods/Services mentioned in the missing invoices, then he can claim ITC for the same in the subsequent month GSTR3B.

                          Reply

ITC CLAIMED SUMMARY IN F.Y. 21-22

JOIN LARGEST DISCUSSION PLATFORM

Login