ITC on import of goods claimed in GSTR 3B is less than Books of Accounts. Is there any scope of carry forward of ITC on import short claimed in GSTR 3B or it should be lapsed in GST Annual Return (Form-GSTR -9)?

For example: ITC on import in BOA is Rs.100000 during a year and ITC claimed in GSTR 3B is Rs.90000. whether the difference amount of Rs 10000 will be lapsed or carry forward?

Reply—Remaining ITC will not lapse; it can be claimed in subsequent month's return.

Under section 16(4) a registered person shall not be entitled to take input tax credit in respect of any invoice or debit note for supply of goods or services or both after the due date of furnishing of the return under section 39 for the month of September following the end of financial year to which such invoice or debit note pertains or furnishing of the relevant annual return, whichever is earlier. Therefore, if this period has not expired you can claim ITC.