GST Annual Return

This discussion addresses a common issue where Input Tax Credit (ITC) claimed in monthly returns doesn't appear in the GST Annual Return or GSTR-2A. The consensus is that if you possess valid invoices and have received the goods/services, you generally don't need to pay the difference for the 2018-19 period. Guidance is offered on how to reflect these book-to-return discrepancies in GSTR-9C.