Due date for furnishing Form GSTR-3B for the month of April, 2022 extended till the May 24, 2022 due to the non-availability of Form GSTR-2B for the month of April, 2022 on time.(vide Notification No. 05/2022- Central Tax dated May 17, 2022 )
Due date for furnishing Form GST PMT-06 (for taxpayers under QRMP Scheme) for the month of April, 2022 extended till the May 27, 2022 due to the non-availability of Form GSTR-2B on time.(Vide Notification No. 06/2022- Central Tax dated May 17, 2022 )
Previously, an advisory on May 15, 2022 to use Form GSTR-2A for records not reflected in Form GSTR-2B was issued on GSTIN portal, which was deleted by the GSTN on May 17, 2022.
GSTR -2B is available now on GST portal.
It may be noted that, the Input Tax Credit (ITC) gets auto populated in GSTR-3B from GSTR2B only if the taxpayer has not saved any data in GSTR-3B for that tax period.
The auto population of ITC in GSTR-3B will not happen for those taxpayers who have already saved data in GSTR-3B. In such cases, the taxpayer has to input the ITC data in Table 4 of GSTR-3B.
These taxpayers are advised to view the system generated pdf of GSTR-3B where ITC figures would be available in Table 4. ITC can also be seen on mouse hover of the respective fields of GSTR-3B.
The notification can be accessed by following the link given below:
Disclaimer: This Article is only a knowledge sharing initiative and is based on the Relevant Provisions as applicable and as per the information existing at the time of the preparation. In no event RMPS & Co. or the Author or any other persons be liable for any direct and indirect result from this Article or any inadvertent omission of the provisions, update etc if any.
