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TMI BlogInput Tax Credit of F.Y. 2021-22 invoices or debit note to be claimed in GSTR-3B of October 2022X X X X Extracts X X X X X X X X Extracts X X X X ..... Input Tax Credit of F.Y. 2021-22 invoices or debit note to be claimed in GSTR-3B of October 2022 X X X X Extracts X X X X X X X X Extracts X X X X ..... claim Input tax credit on invoices or debit note pertaining to previous year 2021-22 is 31.10.2022 as the amended provision states that the taxpayer can claim input tax credit till the compliance to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be done before 30th November. The GSTR-3B of October will be filed by 20th Nov, 2022 which is before 30th November. This required the taxpayer to carryout GSTR-2B reconciliation for F.Y. 2021-22 on Y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... TD basis. In case if any invoice is missing in GSTR-2B as on today, the same should be informed /communicated to supplier so that he can furnish the same in his GSTR-1 to be filed by 11th Nov, 2022. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier can also incorporate invoice details, rectify or furnish the invoice of previous year in GSTR-1 to be filed by 11th Nov 2022. Similarly, if any invoice is appearing in GSTR-2B but said in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... voice is not accounted in books of account then the same can be accounted and input tax credit can be claimed thereon. From 01.01.2022 the claim of Input tax credit is allowed , inter-alia, the invoi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce details appear in GSTR-2B. Also, the time limit as stated above need to be fulfilled. Looking into both the provisions and timeline it requires the taxpayer to do the GSTR-2B reconciliation on YTD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis as ap. X X X X Extracts X X X X X X X X Extracts X X X X
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