How to report ITC against invoices issued in March 24 but goods received and accounted in books in April 24 and ITC also availed in April 24 while filing GSTR9 of FY 24-25.
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Timing difference in availment of ITC reporting in GSTR9
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Quick Summary
ITC on invoices dated March 2024 but where goods were received and ITC availed in April 2024 must be reported in GSTR-9 of FY 2024-25. Include the amount in Table 6A (as part of ITC availed during the year) and also disclose it in Table 8C as “ITC on invoices of previous financial year availed in current financial year”. No reversal or adjustment is required, as the ITC is fully eligible.
Can you please guide as to whether such invoices be reported in table 6A1 of GSTR9 of FY 24-25 i.e. "ITC of preceding financial year availed in the financial year (which is included in 6A above) other than ITC reclaimed under rule 37 and rule 37A"?
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