Gst - itc for fy 2018-19 claimed in fy2017-18 & vice versa

S Sinha ( ) (43 Points)

29 June 2019  

I erroneously claimed ITC for FY 2018-19 (Online order dated 31-Mar but Invoice dated 02-Apr) in FY 2017-18 (Mar-18)

and ITC for FY 2017-18 (Bank charges dated 01-Apr but, value date - 31-Mar) in FY 2018-19

How to enter and rectify the same in Annual Return (GSTR-9). Pl. Help

 

p.s. - I didn't file any rectification/reversal in FY 2017-18 or FY 2018-19