Freelancer registered with GST having very few transactions. One invoice raised for service delivered to client every month and sometimes few purchases invoice for goods /inputs to be used in freelance business.
By mistake in month of June 2022; ordered an item from amazon using GST number above but item was meant for personal use.
The ITC on this appeared in GSTR-2B and consequently in GSTR-3B for June 2022.
To make sure I do not claim this ITC as its for personal item - I deleted the amount in eligible ITC in Table 4A (5) All other ITC column and filed my GSTR-3B.
So far so good.
Last month i returned the item to amazon and therefore now its appearing as ITC reversal in GSTR-2B and GSTR-3B for July 2022.
If i try to delete figure in ITC reversal in GSTR-3B system errors saying it’s not allowed as its reversal and I cannot reduce figure.
Also, if I add unclaimed ITC in figure of eligible ITC now it errors saying we cannot increase ITC as bcz it flows from GSTR-2B.
But if i don’t nullify this; i end up paying GST on returned item on which i never took ITC in first place.
Any way out?
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Sir, the field in table 4(A)(5) in 3B is editable. The amount which you want to add here need to be also shown in table 4(D)(1)
Reply to Ganesh Kalyani -
yes the filed appears editable but u will get errors if u try to input value see screenshots
System will show error. Just ignore it. If any notice is issued for non-reversal, you have to simply show that earlier ITC was not taken so not reversed now.
Yes, Sir. It is an alert given to the taxpayer that there is significant variance in the amount punched v/s the amount auto-populated.. You can very well fill up amount as per your working and file return.
Agree with the experts. proceed to file after editing and in case any query comes from the department it can be explained