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GST 9C PY ITC CLAIM IN CY

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Akshay Kale

92 Points Posted on 05 April 2020

Hello,
For FY 2017-18,
ITC as per books 100Rs. claim is Rs. 90 balance 10rs. claim in Sept 18 ie in FY 18-19. so, in fy 17-18 annual return 10 rs show in box 13 & in 9c it's show in 12C.
so this 10rs will come or not in 9c box 12B 18-19…?
if yes then how we show this in box 14 (in which we give bifercation abt purchase, expense)?

Replies (3)

Quick Summary

This discussion clarifies how to report unclaimed Input Tax Credit (ITC) from FY 2017-18 in the GST 9C return for FY 2018-19. The consensus is that the remaining ₹10 ITC, claimed in September 2018, should be reported in Box 12B of the FY 2018-19 GST 9C. Importantly, no detailed bifurcation is required in Box 14 for this specific claim in either the GSTR 9 or 9C for FY 2017-18 and 2018-19.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 06 April 2020

Yes offcourse you need to show in 12B , & As per Notification 56/2019 CT in table 14 , the bifercatioon is not required .

Akshay Kale

92 Points Posted on 06 April 2020

14 box (tab) in gst 9c here also bifercation not required I thought in 9 only.. then we can directly sho itc eligible..?

RAJA P M

"Do the Right Thing...!!!"

77833 Points Posted on 06 April 2020

Both returns not required to bifurcation for the FY 17-18 and 18-19... Show the details in ITC column.

But,
As per my view You will show some required details in GSTR 9C if You have details....