Claiming ITC of previous month

Claiming ITC of previous month

I missed a few purchase invoices for claiming itc in the return filing during the month of July 2025.
Now i am considering then for claiming itc in the month of august 2025.

It shows the error that the itc values are in variance with the auto populated values.

Also, due to a filing error, i missed a great deal of invoices last month which makes my claim just double of the eligible itc in gstr-2a of the current month. Pls guide.

Asked 19 days ago in GST

Dear Sir,

There is no issue in claiming Input Tax Credit (ITC) for the mentioned invoices, as ITC can be claimed up to October 2026, subject to compliance with the provisions of the GST law.

We can assist you in filing a suitable reply to the notice issued by the department in Form DRC-01C, as the ITC amount claimed exceeds the figures reflected in GSTR-2B. We will ensure that the response is appropriately drafted with supporting documentation and reconciliations to justify the ITC claimed.

Please let us know a convenient time to discuss the details further or share the required documents.

Best Regards,

Karishma Chhajer

CA, Jodhpur

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Talk to Karishma Chhajer

Can Claim: Yes, claim July 2025 invoices in August 2025 return.

Variance Error Fix:

Download GSTR-2A for August 2025

Claim only invoices appearing in GSTR-2A first

Hold remaining invoices for September-October returns

Handle Double ITC:

Split claims across multiple months

Follow up with suppliers to file missing GSTR-1 returns

Maintain reconciliation records

Key Points:

Keep original invoices and ITC register

No legal issue claiming legitimate ITC beyond GSTR-2A limits

Action: File August return with GSTR-2A matched invoices only. Claim remaining in subsequent months as supplier returns get filed.

Shubham Goyal

CA, Delhi

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18 Consultations

Talk to Shubham Goyal NOW!

@Karishma Chhajer

I have been trying to contact but apparently there is a problem with the payment system of the site. 
Continuing on the same, I wanted to know your contact details to share the relevant documents i.e. the GSTR-2A of both July and August, the GSTR-3B of July already filed showing the ITC claimed of the inward invoices of July, the draft GSTR-3B of August showing the total ITC being claimed- ITC of the current month as well as the leftover ITC of the previous month invoices.

Thanks!

Asked 17 days ago

Yes, claim July 2025 invoices in August 2025.