ANNUAL RETURN 2018-2019

But Due date of Filling annual return For FY 18-19 is lapse

@ Mr Annu Goyal.,

the FY 18-19 GST annual return due date extended to 30th September 20...

My question was not answered correctly.

Where You show the details in FY 17-18 annual return...??

Hi,

Time limit to claim unclaimed ITC is  

Before filing valid GST returns for month of September or Before Filling annual Return which ever is earlier 

So in case if you dint claim ITC before above specified period ITC will be lapsed  

That is my question.

Hello sir,

if you fill other details reaming amount will be  Automatically shown in column other ITC as itc Lapsed 

Total ITC to be lapsed in current financial year (E + F + J)

Dear Subhagan

as per your query sounds , You have availed the ITC of 2017-18 in Fy 2018-19 & while filing Annual Return for Fy 2018-19 , the same is being Autopopulated in table 6 of GSTR 9 of Fy 2018-19 . Fine, now there must be difference of amount of ITC pertaining to Fy 2017-18 which you claimed in Fy 2018-19 .

So in this case you have 2 options :

1. Furnish table 6 of GSTR 9 as per your GSTR 3B filed & show the reversal of ITC pertaining to FY 2017-18 in table 7(H) - Other reversal of GSTr 9

2. Furnish table 6 of GSTR 9 as per 3B filed or figures being Autopopulated , there will no difference .(Do prepare reco for the same )


Note : If you are filing 9C for the same , then recommended that kindly do opt the Option 2nd. As in table 12(b) of GSTR-9C , you got option to declare such ITC (Claimed in current FY ,but pertains to Previous Fy)

Thaks for all especially Shri Pankaj Rawat Sir.