Q. 251 I have not Received Invoice from Vodafone. Also In future It will not Receive . I have not entered this in books of accounts. My Query Which Column 4(B)(1) or (2) in Reverse table can I Show This ITC ?

Ans. It will be shown in Table 4(b)(2) i.e. other reversal .

Q. 250 Sir, A registered dealer itc claim details mentioned below

July -22 :

Itc claim as per books cgst rs:12,345/- sgst rs;12,345/-

Itc claim as per gstr2b cgst rs:19,598/- sgst rs:19,598/-

August -22

Itc claim as per books cgst rs:21,870/- sgst rs;21,870/-

Itc claim as per gstr2b cgst rs:17,540/- sgst rs:17,540/-

Question: 1.Dealer itc claim difference adjustment every month compulsory (excess and short fall)

2.dealer how the adjustment procedure itc claim every month .

Ans. From 1st January 2022, Registered person can avail ITC only if it is reported by supplier in GSTR-1/ IFF and it appears in their GSTR-2B. From 1st January 2022, ITC claims will be allowed only if it appears in GSTR-2B vide Notification No. 40/2021. No ITC shall be availed unless invoices not shown in GSTR-2b .

Q. 249 Whether late return filing fees is applicable for Late filing of GSTR 1 return for the period 2017-18, 2018-19 & 2019-20 ? If not applicable then can u provide any circular or notification as the office is demanding the same?

Ans. Late fees are not applicable for late filing of GSTR-1 as there was no option to pay late fee on the portal. No circular is available on this.