Q. 683 My 2 vendors has issued invoice in the month of may but one forgets to show while filing GSTR – 1 for the month of may and another vendor showed while filing GSTR – 1 but he filed return late so his credit is shown in GSTR – 2A but not reflected in GSTR – 2B . Can I avail both this credit while Filing my GSTR – 3B for the month of May. 

Ans. No, you cannot avail ITC if invoices are not reflected in GSTR-2B of May month.

Q. 682 Goods and services received which are used for non business purpose purpose and hence are ineligible for ITC u/s 16. In this case will we report this ineligible ITC in table 4(A) and reverse in table 4(B) or not to give at any place since 4(B) does not include the ITC reversible u/s 16. 

Ans. The reversal of Input Tax Credit (ITC) used for non-business purposes is necessary. It should be reported in Table 4(A) and 4(B), and the corresponding eligible ITC amount will be displayed in Table 4(C) 

Q. 681 Short payment of tax for the previous periods 2017-18 , suo moto can be made through DRC 03 or any other mode . Any intimation to be made to department after deposit ? 

Ans. You can make payment through DRC-03. No intimation is required to be made