Ranjit Chowdhary 13 December 2019
RCM paid on GTA during the FY but input for the same was claimed in next year. where to show the claimed Input RCM amount in GSTR-9?
Any points in GST audit to be mention regarding above case?
CAclubindia Online Learning offers a wide variety of online classes and video lectures for various professional courses such as CA, CS, CMA, CISA as well as various certification courses on GST, Transfer Pricing, International Taxation, Excel, Tally, FM, Ind AS and more. know more
Pankaj Rawat (GST Practitioner) 13 December 2019
If you have availed that ITC before 31/3/2019:
In GSTR 9:
Report RCM payable under Table 4(G) & ITC for the same under Table 8(c) & 13 of GSTR 9
Note : of entries is reported as per above in GSTR 9 , then there will be No difference or mismatch will arise in GSTR 9C , yes auditor comment can be reported (but not recommended)
Moreover as per Notification 56/2019 CT , table 14 can be leave blank