While claiming ITC in GSTR-3B, one should possess the required documents and consider GSTR-2B, provisional ITC rules, rule 86B. Written by Guest June 25, 2021 15:58 IST ...

Thus, the taxpayers must evaluate the missed ITC and claim it in the GSTR-3B filed for October 2024, otherwise, they could lose out on the opportunity to avail pending ITC," he says.

If eligible ITC earlier claimed in Form GSTR-3B belongs to the older periods January-July 2022 but now appearing in Form GSTR-2B, claim it completely in Table 4(A)(5) without reversing any.

The deadline for completing Form GSTR-3B for those filing monthly returns is the 20th day of the month following the tax period to which the ... eligible ITC, and exempt, nil, and non-GST inward ...

From July 2025, the GST Council will implement changes to Goods and Services Tax (GST) compliance, including locked GSTR-3B ...

The remaining 1.03 crore assessees need to file form GSTR 3B on a monthly basis, which will indicate how much tax has actually been paid after deducting input tax credit (ITC).

Taxmen cite mismatch of ITC claimed in GSTR-3B and GSTR-2A, give 10 days to ... This also allows a firm to ensure that its suppliers are paying taxes on time so that it can claim ITC without any ...