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 7 years ago in GST