Inadvertently, the ITC of tax paid under RCM has remained unclaimed in FY 2022-2023. The same has not been claimed till November 2023 GSTR-3B. Whether same can be claimed in GSTR-9 & 9C for the FY 2022-2023?
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Quick Summary
An individual inadvertently failed to claim Input Tax Credit (ITC) for Reverse Charge Mechanism (RCM) tax paid in FY 2022-2023, and it wasn't included in their GSTR-3B filings up to November 2023. The question is whether this unclaimed ITC can be claimed via GSTR-9 and GSTR-9C for FY 2022-2023. The consensus is that GSTR-9 and 9C are for reporting purposes only, and ITC cannot be claimed through these forms.