Previous FY ITC in GSTR-9.



Please someone explain difference between Column-8C and 13 in GSTR-9.

In regular business activity, FY 2017-18 inputs claimed in FY 2018-19.

In exceptional case, missed inputs (Available in GSTR-2A) of FY 2017-18 ITC claimed in FY 2018-19.
 
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