QUESTION

ITC of 2017-18 was claimed in 2018-19. It was rightly reflected in Table 13 of GSTR 9 of 2017-18. What shall be the treatment of such ITC in Annual return of 2018-19, since there is no specific table to reduce such ITC ? It can be shown in table 12 of GSTR 9C but this is a non audit case. eg. ITC of 2018-19 as per books is 100, but claimed in 3B is 102, since 2 pertains to 2017-18 and shown in Table 13 of GSTR 9 of 2017-18. In the similar scenario, What if in GSTR 9 of 2017-18, table 13 was not filled and only the ITC as per 3B was declared in GSTR 9 of 2017-18. Shall i directly show 102 (including 2 of 2017-18) as ITC of 2018-19 ? OTL pertaining to 2017-18 was paid in 2018-19 and hence shown correctly in table 10/11 of GSTR 9 of 2017-18. Now, in 2018-19 OTL paid is more than books. What shall be done to match books and tax paid ?

ANSWER

Facts of the case: ITC of 17-18 was claimed in 18-19. This figure was correctly shown in Table 13 of GSTR-9 of 17-18.

Disclosure Requirement:  All the cumulative ITC of 18-19 claimed in 3B throughout the year, shall be auto-populated in Table 6A of GSTR-9 of 18-19 and thereafter further bifurcation is needed in the tables below 6A. ITC pertaining to previous year shall be disclosed in 6M of GSTR-9.

Conclusion:  Regardless of whether the disclosure was done in Table13 or not for the year 17-18, for financial year 18-19, the amount of ITC pertaining to previous year shall be disclosed in Table 6M of GSTR-9(Reply dt.28-03-2020)