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PRESENTATION OF MISSED ITC IN GSTR 9

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Varun

Proprietor

64 Points Posted on 13 April 2020

I forget to add some Purchase invoices worth Say Rs. 1000 in GSTR 3B OF Mar'19, hence I added in GSTR 3B OF Apr'19.

GST ITC
AS PER FORM 3B	2000
AS PER FORM 2A	3000
DIFF	1000

Question No. 1 ) How to show diff of Rs. 1000 in GSTR9 OF FY 18-19, to carry forward / CLAIM / AVAIL in Next Year. What are the Table No. eg 8, 13 ETC to claim in GSTR 9 ?
Question No. 2 ) Is there any disclosure required in Next years GSTR 9 OF FY 2019-20. If yes, please provide Table No.?

Replies (5)

Quick Summary

This discussion addresses how to handle missed Input Tax Credit (ITC) from a previous period that was claimed in a later GSTR 3B. It clarifies how to show this difference in GSTR 9 for FY 18-19, specifically mentioning tables like 8C and the need for reconciliation. The conversation also touches upon disclosures required in the subsequent year's GSTR 9 (FY 19-20), including potential explanations in GSTR 9C.

CA Akshay Hiregange

Partner - Audit & Assistance

3708 Points Posted on 13 April 2020

The data shown in Table 8C will covered ITC of previous year claimed in subsequent financial year, so actual difference will be NIL.

Pankaj Rawat

GST Practitioner

29904 Points Posted on 14 April 2020

And the difference in ITC with books , Autopopulated in table 6 due to Previous year ITC being claimed in current year, need to Prepare & keep Reco statement.

Note : Can file 9C to explain such differences therein.