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 ??

[orup dasgupta]

Please refer section 16(4) of CGST Act, 2017 which clearly gives you time till September 2020 to claim ITC for the FY 2019-20. The data provided in the dashboard is only for reference and it is maintained on yearly basis. So it has no legal standing. You can take the credit if it is otherwise eligible.

AI Summary

Input tax credit claimability under statutory claim periods permits eligible past-year ITC to be claimed despite dashboard figures. The headnote advises that a taxpayer who otherwise meets statutory eligibility conditions may claim missed input tax credit in a later permissible return period despite the online dashboard showing no carryforward shortfall, because the dashboard is administrative reference data maintained yearly and does not have legal force to extinguish an entitled credit.