Table 12 of GSTR9C-FY 2023-24
This query is : Resolved
CA Parul Saxena
(Querist)
26 December 2024
Rs.100000 input was deferred in FY 23-24 (not claimed in 3B of FY 23-24)...out of which Rs.60000 claimed during Apr-Oct-24 and Rs.40000 not reflected in 2B so reversed in books in FY 24-25.
In table 12 of GSTR9C whether this Rs.40000 ITC which neither claimed in 3B of FY23-24 nor reflected in 2B required to be show as ITC as per audited financial statement as on 31.03.24.?
In table 12 of GSTR9C whether this Rs.40000 ITC which neither claimed in 3B of FY23-24 nor reflected in 2B required to be show as ITC as per audited financial statement as on 31.03.24.?
12 August 2025
Yes, if ₹40,000 was recorded as input in the books of FY 23–24, it should be shown in Table 12 (ITC as per Books), even if not claimed in 3B and later reversed in FY 24–25.
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