Q. 342 NOW IN CONTINUATION OF THAT MY CONTENTION IS, I HAVE FILED 3B AFTER DUE DATE AND CLAIMED DUE CREDIT AND I AM NOT CLAIMING ANY ADDITIONAL CREDIT THAT MIGHT HAVE BEEN MISSED WHILE FILING EARLIER RETURNS GUIDE IF WITHIN SCOPE ?

Ans. GSTR-3B for FY 2017-18 is filed by you after March 2019, so you are not eligible to avail the input tax credit for FY 2017-18. 

Q. 341 GSTR 3B WERE FILED FOR A PERIOD JULY 17 TO MARCH 18 , AFTER 20.10.2019 AND HENCE DIS ALLOWED ITC AND DEMAND IS RAISED .IS IT APPEALABLE OR NOT ?

Ans. As per order No. 2/2018 , the time limit to avail the ITC has been extended till the due date of furnishing of return for the period of March 2019. But you availed the ITC for the said FY after March 2019 then it should be reversed.

Q. 340 Sir, if IGST GST output is more than input IGST, then where balance output IGST adjusted. If adjusted then where. Or is that balance output IGST paid to government account, pls solve this sir ?

Ans. The GST liability remaining after adjusting the input tax credit will be paid to the government through the GST portal by creating a challan. Services> Payments> Create Challan.