Question ID :
38214
GSTR-9 & 9A
Assessee was in composition scheme from 01.07.17 to 15.10.17 and converted to Regular Scheme thereafter.
GSTR-3B for 15.10.17 to 31.10.17 filed by wrongly taking credit of purchase bills during the period 01.10.17 to 31.10.17 instead of 16.10.17 to 31.10.17.
Wrong ITC claim detected now and not yet rectified in returns.
How to reflect the same in annual return?
Posted by
Anuj Kumar Khaitan
on
Jun 17, 2019
Filed Under
GST
Pay excess amount claimed through DRC-3
Posted by
CA. chunauti dholakia on
Jun 17, 2019
Answer ID :
77870
show ITC reversal leading to lesser ITC eligibility and the balance tax can be paid using DRC challan.
Posted by
CA. VENKITARAMAN K V on
Jun 18, 2019
Answer ID :
78865
yes can be paid through drc3
Posted by
SIVADAS CHETTOOR on
Jun 19, 2019
Answer ID :
78908
Just reflect the ITC to be reversed in Table -7(h) and pay the tax through DRC-03
Posted by
CA Mohit Singhal on
Jun 23, 2019