• Motor vehicle

I purchased a motor vehicle in 2018-19 financial year.my seller shown it in gstr1 and this reflected in gstr 2A (cgst,sgst,cess).I did not avail (itc)it or shown it in gstr3b as ineligible yet.my question is whether can I put it in gstr3b return as ineligible as per sec 17(5). In fy 2019-20.
Asked 1 month ago in GST from Kolkata, West Bengal

Dear Sir,


Yes, you can put it in gstr3b return as ineligible as per sec 17(5). In fy 2019-20. It is included in List of Ineligible credit.

Payal Chhajed
CA, Mumbai
2853 Answers
39 Consultations

5.0 on 5.0


Yes, as per the section, you can put it in GSTR3B.

Navya Tejas
CA, Bangalore
40 Answers

Not rated

No its not required. While filling annual return of year 2018-19  you can do so. 

Vidya Jain
CA, Kolkata
699 Answers
17 Consultations

4.8 on 5.0



Since you have not availed this ineligible credit, don't declare it under ineligible credit in GSTR-3B of F.Y. 2019-20.

Rather declare it as ineligible credit under Sec. 17(5) in GSTR-9 of F.Y. 2018-19.

I hope this answer satisfies your requirement.



CA Hunny Badlani

Badlani & Associates

Hunny Badlani
CA, Neemuch
794 Answers
1 Consultation

5.0 on 5.0

You need to show it in reconciliation in GSTR 9 of 2018-19.


Hope you find the information helpful if you do please rate it 5 and provide your valuable feedback for my improvement.

Thank you.

Naman Maloo
CA, Jaipur
1981 Answers
17 Consultations

5.0 on 5.0

yes you can

Vivek Kumar Arora
CA, Delhi
2942 Answers
144 Consultations

5.0 on 5.0

Yes you can show in FY 19-20

Swapnil Jain
CA, Kolkata
15 Answers

Not rated

Hello Sir,


Yes, you can show it in gstr3b return as ineligible as per sec 17(5) in FY 2019-20

Karishma Chhajer
CA, Jodhpur
1286 Answers
7 Consultations

5.0 on 5.0



In FY 18-19, you would have capitalized the entire amount including GST. There is no need to enter the GST portion anywhere in the GST returns.


At the time of GSTR 9 filing for FY 18-19- Reco with 2A- it would be treated as "credit available but ineligible".


Nothing to be done in GSTR 3B.

Lakshita Bhandari
CA, Mumbai
3545 Answers
174 Consultations

5.0 on 5.0

Yes, you may report the same in GSTR-3B of this financial year as ineligible ITC however, if you do not report this transaction then it is also not going to affect you in any manner.

Brijendra Tripathi
CA, Gurgaon
120 Answers
3 Consultations

5.0 on 5.0

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