GST Annual Return

This discussion addresses a common query regarding the GST Annual Return (GSTR9), specifically concerning discrepancies between Input Tax Credit (ITC) shown in GSTR2A and that claimed in company books. The core issue is how to report ineligible ITC when there's a difference between eligible ITC in GSTR2A and claimed ITC, and whether to account for ITC claimed but not reflected in GSTR2A. Expert advice suggests reporting the net difference as ineligible ITC, considering the rule implementation date for GSTR2A matching.