Input Tax Credit

Goods in transit as on 31/03/2019. In which month we can claim GST input in March or April. How to show this input in GSTR 9
Replies (6)
Quick Summary
This discussion clarifies when to claim Input Tax Credit (ITC) for goods in transit as of 31/03/2019. The consensus is that ITC can be claimed when the goods are actually received, with the claim being based on the invoice date. For GSTR 9 reporting, details from GSTR 3B should be used, and the disclosure will be in table 8c. It's important to note that while GSTR 2A provides confirmation, the eligibility for ITC is governed by Section 16 of the CGST Act 2017, requiring receipt of goods and adherence to other specified conditions.

Credit to be claimed when goods are received.

 

How to show input in GSTR 9
Originally posted by : Amit Jain
How to show input in GSTR 9

Fill in details from 3b

Disclosure in 9 will be made in table8c

Input claim is based on the date mentioned on the invoice. For reporting data in GSTR-9 also it should be based on Invoice date and the year in which ITC is claimed

As per section 16 (2)(b)  you must  received  the goods ,also  you have to follow section 16(a) , (c) ,(d)  of the CGST act 2017 for  ITC , and  reflection GSTR 2( A) is for  Confirmation . 

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