• Gstr-2 filing issue

Hi - 
I am a service Exporter - Importer.   I pay  IGST as RCM for Import.

In JULY I paid RCM amount say = 5 INR.
In MY JULY GSTR-3B , I forgot to claim that ITC. It means now in JULY GSTR-3B  - 'Eligible ITC'   showing = 0.

In August I paid RCM amount = 6 INR.
In August GSTR-3B I added old 5 INR . It means I claimed total  5+6 = 11  INR as ITC  in  GSTR-3B of August.( and utilize  INR 11  for export IGST in August . )
It means in my GSTR-3B-August ,  'Eligible ITC' showing  = 11 INR


Now I am trying to file GSTR-2  for July.

Under "Import of service"   in 'Add Invoice section' for each Invoice I need to enter  Whether I am eligible for ITC or not . If yes the amount.

Since My GSTR-3B-JULY  showing total Eligible ITC =0  ..Can I  add  Eligible ITC  in July GSTR-2  for each Invoice?

If I do , Amount of 'Eligible ITC' in  GSTR3B  ( which is 0 )  will be less that Total ‘Eligible ITC’ as per entry in GSTR-2 Import section. (Which will be INR  5 for all invoices.). 

Similarly in August -GSTR-3B   Eligible ITC showing 11 INR ... But  as per August-GSTR-2   ( Under import section ) actual amount  will be 6 INR  (for all invoices.)  which is less than 11  INR .

Will it create any problem? Kindly suggest a solution.



Thank you
Asked 6 years ago in GST

Although mistakes in GSTR 3B can be rectified in GSTR 1, 2 and 3. But, since you want to claim the ITC of July for August month, you can do so.

Once accepting the ITC available, you can utilize the same later also for next 2 months. The amount will be shown in your electronic credit ledger.

Lakshita Bhandari
CA, Mumbai
5687 Answers
909 Consultations

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Hello,

Yes, you can very well claim the amount of tax in your GSTR - 2 and then provide the reconciliation. Just make sure not to claim the amount again in GSTR - 2 of August.

Trust this clarifies your query.

Feel free to call / get back in case of further clarifications.

Thanking You.

Regards,

Rohit R Sharma

BCOM, FCA, LLB, CERT. FAFP

Rohit R Sharma
CA, Mumbai
2104 Answers
95 Consultations

5.0 on 5.0

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