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GST

Supplier filed GSTR-1 late and ITC came next month

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Find

If you claimed ITC in a month but the supplier filed GSTR-1 after the GSTR-2B cut-off, the invoice appears in the next month's GSTR-2B. Claiming it early causes the excess. Under Sec 16(2)(aa), the correct month to claim is the month it appears in GSTR-2B.

Provisions

Sec 16(2)(aa), CGST Act 2017; Rule 36(4), CGST Rules 2017; Rule 88D, CGST Rules 2017

Analysis

If ₹1,10,000 claimed in June appears in July's GSTR-2B, the June claim was early. Explain the timing in Part B and show that the July claim was not doubled. If the credit was used in June, interest under Sec 50(3) for the month may be raised, so consider paying a small interest amount through DRC-03 to close it. Going forward, claim only from GSTR-2B.

Close

  1. Find the invoices claimed early and the month they appeared in GSTR-2B
  2. Confirm you did not claim them again
  3. Explain the timing in Part B
  4. Pay any interest on the early use through DRC-03 if advised
  5. Change your process to claim only from GSTR-2B

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