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Treatment in GSTR-9

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This query is : Open

Joseph mathew (Querist)

30 December 2024 We have purchased goods from supplier on 15th march 2024. the goods received on 2nd April 2024. ITC auto populated in GSTR2B of 23-24. We have reversed the ITC and reclaimed in 2024-25. Here We have booked purchase expense in the FY 2024-25 not in 2023-24. Do i need to report these in table 13 of GSTR9. because these ITC not taken in the FY 2023-24 we have treated the same in FY 2024-25

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)

03 January 2025 In my opinion though this bill pertains to march 2023 but since you have booked purchase in 24-25 on the basis of goods received and claimed ITC in 2024-25 only, no need to report it table 13. but technically there may be a difference showing in GSTR-9 between credit reflected in 2B and that claimed in 3B so for reporting purpose you may show as claimed in next year.

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