Regarding the RCM

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A user paid RCM taxes on office rent for FY 17-18 but forgot to claim the input tax credit (ITC) at the time. They claimed this ITC in the next financial year (2018-19). The query is about correctly reporting this RCM ITC in the GSTR 9 annual return for FY 17-18, specifically which table and column to use. Guidance suggests it should be shown in the 2018-19 annual return, potentially in Table 9, points 10-13, as it relates to transactions declared between April 2018 and March 2019.

NK1976

NK1976 (Querist)
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31 January 2020 Hello Sir,

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.

Kindly suggest as earliest.

Thanks & Regards

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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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.

NK1976

NK1976 (Querist)
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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.

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