QUESTION

We have wrongly NIL file output & ITC in GSTR-3B Month of Jan-18. But GSTR-1 is correct file and ITC received in GSTR-2A that particular Month. So how to show output & ITC in GSTR-9 & GSTR-9C.

ANSWER

Facts of the case :
Wrongly filed NIL GSTR-3B and have not paid OTL as well as not claimed ITC in January 2018.

Law Applicable:
SECTION 16 OF CGST ACT

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 invoice relating to such debit note pertains or furnishing of the relevant annual return, whichever is earlier.

Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.

Interpretation:
Time period for claiming ITC related to 2017-18 has already expired i.e. March 2019 GSTR-3B return as extended by the Government.

In your case you have not claimed ITC in January 2018 and also you have not paid OTL. Now while filing GSTR-9 show the actual OTL (paid or not) in Table 9 and pay through DRC-03.
However you cannot claim ITC through GSTR-9, it will lapse even if it is reflecting in GSTR-2A. Further show the same in Table 8 column E as "ITC available but not availed".

Conclusion:
 You are required to pay OTL along with interest through DRC-03 while filing GSTR-9 but ITC cannot be claimed through GSTR-9 and provide reconciliation of the same in GSTR-9C.