https://www.taxtmi.com/forum/issue?id=118851 The ability to claim omitted input tax credit for a prior financial year is subject to the cutoff of the thirtieth day of November following that year or earlier filing of the annual return. If the annual return is not filed, the credit can be claimed before that cutoff and must be reported in the current-period GSTR-3B (Table 4A5). Rule 88D creates an electronic verification and intimation process (FORM GST DRC-01C) where discrepancies between GSTR-3B and GSTR-2B may require payment via FORM GST DRC-03 or an explanation on the portal. en-us Sun, 12 Nov 2023 17:20:44 +0530 Fri, 24 Jan 2025 10:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118851 The ability to claim omitted input tax credit for a prior financial year is subject to the cutoff of the thirtieth day of November following that year or earlier filing of the annual return. If the annual return is not filed, the credit can be claimed before that cutoff and must be reported in the current-period GSTR-3B (Table 4A5). Rule 88D creates an electronic verification and intimation process (FORM GST DRC-01C) where discrepancies between GSTR-3B and GSTR-2B may require payment via FORM GST DRC-03 or an explanation on the portal. Discussion-Forum GST Sun, 12 Nov 2023 17:20:44 +0530 https://www.taxtmi.com/forum/issue?id=118851