Provisional input credit balance, Goods and Services Tax - GST

[SANJAY JAIN]

There is a contractor who has file his GST-3B return of July 19 and claim the input tax credit. While filing the GST-3B return of August 2019, the data has also been saved on the portal. While doing the settlement of tax, the amount of input credit of July 2019 is not available for the utilization. It is appearing in the provisional input credit balance. How the input credit appearing in provisional electronic credit ledger can be utilised to sett off the GST liability? Thanks in advance. Regards, Sanjay

Posts / Replies

[KASTURI SETHI]

Has the supplier uploaded the invoice ?

[SANJAY JAIN]

Dear Kasturiji,

The contractor has availed the input credit of April'19 to June' 19 period invoices in the 3B return of July 2019. Hence the input credit taken in the July 2019 return is related to earlier period which is not appearing in 2A of July 2019. Thanks, Sanjay

[Ganeshan Kalyani]

It seems there is technical error in the portal. You can submit your query along with documentary evidence to the online grievance column in the GSTN.