Since the ITC as per books was not reported in Table 8A/Part III of GSTR-9 for FY 2019-20, a difference has arisen between ITC as per books and GSTR-3B, resulting in unreconciled ITC in GSTR-9C. The discrepancy is due to an omission in annual return reporting and does not necessarily indicate ineligible ITC. Management should provide suitable reconciliation and explanation in the notes to accounts/audit observations. @ level devil - not a troll game