I paid the taxes (on RCM basis) during the return filing period for FY 17-18 (Jul-Sep) for Office Rent amount, while filing the GSTR 3B for each corresponding month.
However, I missed to Avail (or forgot to show), the Input tax credit on the same(tax amount that I paid), during the same Financial Year for same corresponding months.
Hence, I availed the ITC on that RCM, in next FY, that is in 2018-19, while filing GSTR 3B returns for the month of Apr 2018.
Now, the only query is, where to show this type of ITC while filing GSTR 9 In which Table and which column or head.
31 January 2020
As per press release dated 3.7.19, ITC on RCM claimed in 2018-19 is not required to be shown i n GSTR-9 for 17-18 as the same will be shown in 2018-19 annual return.
31 January 2020
If ITC not shown in GST Annual Return than the return will be mismatch with Point no. 9. In Annual Return the point no.10,11,12,13 for Particulars of the transactions for the FY 2017-18 declared in returns between April, 2018 till March, 2019. We can show the ITC of PY in the point no.13 of Annual Return. Please suggest.
CAclubindia
