RCM AMOUNT AUG 2017 CREDIT UTILZIED IN MAY 2019 GSTR3B RETUN IN 4. ELIGIBLE ITC (A) (5)

[KAPIL JAIN]

Dear Sir,

We have utlizied RCM Amount Aug 2017 in may 2018 GSTR-3B return in 4. ELIGIBLE ITC (A) (5)

Can i modify in GSTR-9 2017-18

AI Summary

Clarification on correcting wrongly claimed ITC via DRC-03 in GSTR-9 for 2017-18; GSTR-3B is unmodifiable. A query was raised regarding the utilization of the Reverse Charge Mechanism (RCM) amount from August 2017 in the GSTR-3B return for May 2019 under Eligible ITC. The individual inquired about modifying this in the GSTR-9 for 2017-18. The response advised that if the Input Tax Credit (ITC) was wrongly claimed, it should be corrected by paying through DRC-03 and reflecting the correction in the Annual Return GSTR-9, as GSTR-3B cannot be modified at this stage.