ITC Reversed in GSTR 9 Table 7 (h) (ITC claimed in f y 2017-18 but not available in 2A due to our GSTIN not mentioned by bank on bank charges invoice). Said ITC reversed in GSTR9 & paid on 22/08/2019 through DRC 03 before filing of gstr 9. My query is where I show this payment in GSTR9? ( In table 14 ? but table 14 say Differential tax paid on account of declaration in table 10&11)
If bank have given your GST no in their bill then you are not required to reverse these ITC because it's your bank's mistake and when your GSTR-2A will mismatch and you will get notice then you can go to appeal with proper invoices.
the Payment made through DRC-03 you are required to furnish those details in table 9 of GSTR-9.
The DUE DATE for furnishing of Annual Return in the FORM GSTR-9 / FORM GSTR-9A and Reconciliation Statement and Audit Report in FORM GSTR-9C for the financial year 2017-18 has been extended from 31st August, 2019 to 30th NOVEMBER, 2019.
REMOVAL OF DIFFICULTY ORDER No. 07/2019-CT dated 26.08.2019, issued by the CBIC Department.
Hence, the latest Due Date to file ANNUAL RETURN ( GSTR-9 and GSTR-9A ) and Reconciliation Statement and Audit Report ( GSTR-9C ) is 30.11.2019.
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