26 November 2023
CDear Experts, I am filling GSTR 9. But I am facing an issue. In FY 2022-23, there were some RCM Liability that I shown in GSTR 3B of FY 2023-24 and ITC on same claimed in FY 2023-24. For Example, RCM Liability of Rs. 10000/- on Freight for the month of March 2023, has been shown in the GSTR 3B of August 2023 and ITC on the same availed in the month of August 2023. So, please guide me how to show this in GSTR 9 and 9C for FY 2022-23.
27 November 2023
No effect of the same in GSTR 9/9C for FY 2022-23. Do show it in the GSTR 9/9C for Period FY 2023-24, because you are eligible for ITC only when you pay the GST Amount, since in FY 2022-23 you have not paid the GST you are not eligible for ITC in FY 2022-23.
As per GSTR 9 , ITC Speaks of Eligible ITC and Availed ITC, So as per my Opinion No Effect in FY 2022-23 directly show in FY 2023-24 GSTR 9