Question:-11
In GSTR 9C, Table 14 , Do we have report the total value for the year, or value related to period Jul-Mar, or only taxable value related to Jul-Mar. It would be nice if you can reply based on the example produced below
| Particulars | Apr-June | Jul-Mar | |||||
| Supply from Registered Dealer | ITC | Supply from Unregistered Dealer (till 13 Oct 2017) | ITC (Under reverse Charge) |
Supply from Unregistered Dealer (after 13 Oct 2017) | ITC | ||
| Purchases | 1,000.00 | 3,000.00 | 540,00 | 100.00 | 18.00 | 500.00 | - |
| S.No | Description | Value (₹)Value (₹) | Amount of Total ITC (₹) | Amount of eligible ITC availed (₹) |
| A | Purchases |
Answer
In Table 14 only ITC related to July 2017 to March 2018 would be shown. Further
reasons for differences if any would have to be shown in Table 15.
Also, ITC defined in clause (62) of Section 2 of CGST Act includes only ITC as
per the GST regime.