Provisional input credit balance

[SANJAY JAIN]

There is a contractor who has file his GST-3B return of July 19 and claim the input tax credit. While filing the GST-3B return of August 2019, the data has also been saved on the portal. While doing the settlement of tax, the amount of input credit of July 2019 is not available for the utilization. It is appearing in the provisional input credit balance. How the input credit appearing in provisional electronic credit ledger can be utilised to sett off the GST liability? Thanks in advance. Regards, Sanjay

AI Summary

Contractor Faces Input Tax Credit Issue Due to Possible Portal Error; Advised to Submit Grievance with Evidence A contractor filed a GST-3B return for July 2019, claiming input tax credit, but the credit wasn't available for utilization in August 2019, appearing instead in the provisional input credit balance. A respondent asked if the supplier uploaded the invoice, and it was clarified that the input credit for April to June 2019 invoices was claimed in July, hence not appearing in July's 2A. Another respondent suggested a possible technical error on the portal and advised submitting a query with evidence to the GSTN's grievance column.