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ITC as per book but party not book

ashish dharkar (accountant) (127 Points)

30 December 2022

Dear Sir

supplier not show bill till cut of date as oct22 now that itc I have take till date so that impact to be show in gstr9 and 9c?

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6 Replies

Bhavin Bhavsar (Chief accountant & consultant ) (10 Points)
Replied 30 December 2022

GSTR-9 8A not consider some of the figures like which you are mentioned in question, credit note figures, import bill of entry as well as RCM ITC .

In this you need to to file GSTR-9 8 para with differences and you need to give reason in 9C about it . And need to get answer ready is department notice come regarding same .

ashish dharkar (accountant) (127 Points)
Replied 30 December 2022

I have not taken Itc til date as he not filed.

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 30 December 2022

Now you cannot avail the ITC .

Bhavin Bhavsar (Chief accountant & consultant ) (10 Points)
Replied 31 December 2022

If your supplier not file the bill with in 180 from closing financial year than tell him to issue credit note for past bill and issue latest bill with past figures.