Input Tax Credit

Credit to be claimed when goods are received.

 

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 .