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Unclaimed ITC in GSTR-9

ITC / Input 533 views 2 replies

I had received a few Purchase Invoices from some suppliers in March 2022. But due to Restriction of ITC, as these invoices were not reflected in my March's GSTR-2B, I took the ITC on April 2022 after it was reflected in April's GSTR-2B. Now when I file GSTR-9, where shall I show these ITC (ITC of this year, claimed in next year)  because in GSTR-9, ITC is populated from GSTR-2A, not GSTR-2B

And also where can I show these ITC while filing GSTR-9 of 2022-2023 (ITC of last year, claimed this year)

Replies (2)
In GSTR-9 of 21-22 ITC to be shown in table 13 if the same is accounted in FY 21-22. While filing FY 22-23 this ITc can be shown in Table 6m ( any other ITC)
Need to report in Ta le 8C & in table 13.


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