Dear Sir, I take ITC on my purchases when goods are received. So, if Bill is dated 30/3/19 & goods are received in April’19, I claim ITC in 3B in April’19. As per portal, there is difference of Rs 6000 in Total ITC as per GSTR-3B and Total ITC as per GSTR-2A for 18-19. As per portal– “Total ITC as per GSTR-3B IS MORE THAN Total ITC as per GSTR-2A.”
This difference is due to goods received in April’18 for bill dated March’18 & goods received in April’19 for bill dated March’19.
Query- My Turnover is less than 1 crore. I have not filed GSTR-9 in 17-18. So,whether i should file GSTR-9 or not? Pls advise ?
No need to file GSTR-9 just for reconciling of ITC. You can submit letter to jurisdictional officer stating therein the fact and reconciliation.
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