This Article answers your queries related to GSTR 3B and explains Due date for GSTR 3B for April 2022, Due date for PMT 06 for QRMB taxpayers for April 2022, Which ITC shall be considered, GSTR 2B or GSTR 2A and What shall be done if you have already filed GSTR 3B and taken ITC on the basis of GSTR 2A.
April 2022 seems to be a bit technical for GSTN. It all started with some glitches in GSTR 1 which was handled by GSTN to some extent. But the issue got bigger when taxpayers reported that they are unable to see invoices in GSTR 2B in some cases.
In a hurry burry on 15th May 2022, GSTN issued an advisory to taxpayer that they may take ITC as per GSTR 2A for April 2022 in case where GSTR 2B is incomplete. But on 17th May 2022, GSTN came up with an extention of GSTR 3B, PMT 06 and also withdraws the advisory issued on 15th May 2022.
They further informed the taxpayer that the ITC shall be taken only as per GSTR 2B and not as per GSTR 2A.
Following Points are important in context to GST Return for April 2022.
The due date for GSTR 3B for April 2022 has been extended to 24th May 2022.
The due date for PMT 06 for QRMB taxpayers for April 2022 has been extended to 27th May 2022.
ITC as per GSTR 2B only shall be considered for filing GSTR 3B. (Since the advisory issued on 15th May 2022 has been withdrawn on 17th May 2022)
It is very important to note here that the advisory issued on 15th May 2022 gives you power to take only those ITC which shall be there in GSTR 2B but is absent in GSTR 2B but reflecting in GSTR 2A (i.e. Invoices of parties who have filed their GSTR 1 within the due date).
So the taxpayers who have taken ITC on Invoices which was uploaded within the due date then the same shall be reflected in corrected GSTR 2B and hence there shall not be any differences.
But, in case the taxpayer has misunderstood the advisory and has taken ITC on even those invoices which where uploaded after the GSTR 1 due date, the in my humble opinion it shall be reversed in subsequent month with interest and can be claimed in that month as per GSTR 2B.