Last year's ITC to be claimed this year

[Ashish Agarwal]

In the return dashboard in the table 'ITC Credit claimed and due', For march 2020 i have unclaimed ITC of around ₹ 1000 showing in 'Cumulative shortfall in liability GSTR-3B - GSTR-2A' (forgot to claim in that FY) which i want to claim in my GSTR-3B of May 2020 (which I am eligible to claim till the return of sept. 20). But the problem is that when I see the same table “ITC claimeed and due' for May 2020 return dashboard, the cumulative shortfall is showing as ZERO i.e. the shortfall has not been carried forward to the next FY. Now how claim my last year's missed ITC when it is not showing as due in this table. Wont the dept. raise objection as to how can i claim this ITC when nothing is due ??

AI Summary

Claim Unclaimed ITC for FY 2019-20 Until September 2020 Under Section 16(4) of CGST Act, 2017 An individual inquired about claiming unclaimed Input Tax Credit (ITC) from March 2020 in their May 2020 GST return, noting that the cumulative shortfall was not carried forward in the dashboard. A respondent advised that under Section 16(4) of the CGST Act, 2017, the individual is allowed to claim ITC for the fiscal year 2019-20 until September 2020. The dashboard data is for reference and lacks legal standing, so the credit can be claimed if eligible.