Gstr 9c - table 14 itc

Table 14 instruction provides "reconciliation of ITC declared in the Annual Return (GSTR9) against the expenses booked in the audited Annual Financial Statement or books of account" So consider to declare 9 months consolidated data on which  ITC is declared in GSTR 6. Since the list is illustrative this methodology can be considered. 

So you are saying that only expenses where we have availed gst should be considered? @ Nandhini H Gupta