Answer

1. F

   Facts

   Yes, you can claim it in a later GSTR-3B, provided it appeared in your GSTR-2B and you are within the Sec 16(4) cut-off for that year.

2. P

   Provisions and law

   • Sec 16(4), CGST Act 2017No ITC on an invoice after 30 November following the end of the financial year, or after filing the annual return, whichever is earlier.
   • Rule 36(4), CGST Rules 2017ITC can be taken only on invoices and debit notes furnished by suppliers in GSTR-1 or IFF and communicated in GSTR-2B.
3. A

   Analysis

   Add the missed credit in Table 4(A) of the current month's 3B. The 3B auto-fill will not include it, since it belongs to an earlier 2B, so enter it carefully. In GSTR-9, credit of the year claimed later is shown separately. Keep a note linking the invoice to the 2B month.

4. C

   Conclusion

   1. 1Confirm the invoice is in the earlier 2B.
   2. 2Add it to Table 4(A) of the current GSTR-3B.
   3. 3Note the original 2B month in your working.
   4. 4Report it correctly in GSTR-9.

General guidance from TaxSavvy’s library of money processes. Laws change; your Savvy confirms the answer on your exact case before anything is filed.