Question:-27

Please confirm, whether what figures to be mentioned in table 14 of Form 9C, is this Apr to Mar or Jul to Mar??

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.