Dear Sir/Mam,
ITC for the month of Sept. as per books= Rs 2000
ITC as per GSTR-2A of Sept = Rs 800
ITC to be claimed in Sept in GSTR-3B = Rs 800 +10% of 800 =880
Updated ITC for the month of sept in GSTR-2A = Rs 1500 (Total)
Query- What will be ITC to be claimed in GSTR-3B of Oct month, for the month Sept month ??
I think ITC for SEPT month to be claimed in Oct month should be = 1650-880 = Rs 770. Do you agree ??
2) Continuing above eg-
If Revised updated GSTR-2A for Sept month becomes Rs 2000, then how much ITC for the month of sept should be claimed in Nov month GSTR-3B ?? I think it should be balance = Rs350 Whether i am correct ??
We concur your understanding of the issue and in our view your understanding of calculation of ITC availment as per Rule 36(4) of the CGST Rules, 2017 as demonstrated in your query is correct.
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