A gst registered regular scheme dealer itc claimed summary statement in f.y 21-22 up to 30-11-21.
1.ITC CLAIMED AS PER GST2A/GSTR2B RS: 12,35616/-
2.ITC CLAIMED AS PER GSTR3B RS: 11,50,314/-
Dealer difference itc adjustment procedure showing in gstr3b returns.
I think the query is that a registered dealer finds ITC Accrued as per GSTR2B for Rs.12,35,616/. However the dealer has claimed only Rs.11,50,314/- as per GSTR3B data. So How to claim the difference ?.
This may mean that the dealer has missed some purchase invoices in his books, but is present in GSTR2B / 2A. He can download the GSTR2A/ 2B excel files for each month and then compare with this books purchase invoice. He will surely find some missing invoices / difference. If he finds that he has infact received the Goods/Services mentioned in the missing invoices, then he can claim ITC for the same in the subsequent month GSTR3B.
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