ITC claim benefits in Annual Return

Akmal Jameel (35 Points)

24 February 2023  
If ITC not claim in GSTR-3B but declare in GST Annual return.
Same as Tax on outward liability not paid in GSTR-3B but show in GST Annual return.
Can we declare that the tax on outward liability may be adjust by ITC which was not claim in GSTR-3B but claim in Annual return.