Claiming of GST Shown as Ineligible ITC in GSTR 3B

[Kalpesh Shah]

Respected Seniors & Expers,

Facts of the Case :

One of my client is builder/developer. He is undertaking construction of Flats/shops which are covered under the GST scheme of 1% / 5% and not eligible for Set off of Input GST.

He is also Undertaking Contract work in the same firm. Which eligible for Set off.

While filing GSTR 3B, his staff has shown Eligible ITC wrongly as Ineligible ITC and filed GSTR 3B.

Querry

1. Can we claim eligible ITC wrongly shown as Ineligible GST in future GSTR 3B to set off against GST liability of Contract income ?

2. What documents to be prepared and kept, in case department wants clarification ?

Thank you in Advance

AI Summary

Return rectification permits correction of misclassified input tax credit in later GST returns, subject to prescribed time limits.
Misclassification of eligible Input Tax Credit as ineligible in a filed GSTR-3B may be corrected by reflecting the correct eligible ITC in subsequent GSTR-3B filings and by amending figures in the annual reconciliation returns (GSTR-9/9C), subject to the statutory rectification mechanism's time limits and interest; taxpayers should retain supporting books of account and evidence, may notify the jurisdictional officer to record the bona fides, and be prepared to contest any administrative guidance that purports to deny a statutorily permitted correction.