GSTR 3B FILING CLARIFICATION I GSTR 2B ITC CLAIM in Next QUARTER I CA Satbir Singh

GSTR2B ITC Claim in Next month/Quarter in GSTR 3B

Taxpayer is under QRMP scheme. He has filed GST Returns for March quarter. However, now he finds a few TAX INVOICE RELATING TO PURCHASES WHEREIN ITC NOT AVAILED IN MARCH QUARTER .

Query-

• Can we claim ITC of those invoices in June quarter ? However, In above case, Purchase Invoice was uploaded in his GSTR-2B in March quarter, so those invoices will not appear in June quarter GSTR-2B.
• WHETHER ANY interest liability in this respect ?

My Opinion

• ITC of those invoices in June quarter since already communicated in GSTR 2B of March
• Interest will not be applicable.

Refer

Section 16(4) of CGST Act 2017 : Last date to claim ITC

(4) A registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or  debit note pertains or furnishing of the relevant annual return, whichever is earlier: