Question38:

There are some wrong input claims and some omissions in claim of Input GST during the FY 2017-18 till Feb 2018 via GSTR-3B. Can the overall difference be adjusted in March 2018 GSTR-3B or wait for Annual Return.

Answer:

There are 2 things:
One is showing of overall adjustment, Second is information in detail about the adjustments.
Since GSTR-3B is a summary return. Therefore in this return you may take overall difference. But when GSTR-2 will introduce or some other formats which are under consideration and will be introduced in future, you may give detailed information about difference in ITC. (Reply dt. 23/4/2018)