For the month of April 2022, the due date to file the GSTR 3B is 20th May 2022 in the case of monthly return filers. As per the rules, for the purpose of taking ITC, the taxpayers have to take the ITC as reflected in the GSTR 2B for the particular month.
However, in the recent scenario, many taxpayers are facing the problem of the GSTR 2B being not updated or not being reflected on the GST portal. This situation has created a dilemma among the taxpayers and tax professionals, whether on what basis the ITC is to be taken for the GSTR 3B. Because if the ITC has been taken over and above the GSTR 2B, it will be treated as contravention of Rule 36(4).
To temporarily resolve the issue, the GSTN has issued the advisory on 15-05-2022 on the GST portal stating that the figures reflecting in the GSTR 2A can be taken as the basis of the ITC to be taken in the GSTR 3B.
However, it is pertinent to note that in the recent times, these types of temporarily solutions have already been provided in the case of GST on bricks while filing the GSTR 1 / IFF for the month of April 2022 and also in the case of filing of Composition dealers.
To make the systems robust. the GSTN should consider on ugrading the capacity of the GST portal rather than providing the Interim solutions to the taxpayers on behalf of the CBIC.
Link for the advisory – https://www.gst.gov.in/newsandupdates/read/542
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