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Unclaimed ITC in GSTR-9

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Kunal Pansari & Co.

23 Points Posted on 14 December 2022

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)

Quick Summary

This discussion addresses how to report unclaimed Input Tax Credit (ITC) in GSTR-9 when invoices were received in one financial year but the ITC was claimed in the subsequent year. It clarifies that ITC accounted for in FY 21-22 should be shown in Table 13 of GSTR-9 for that year. For ITC from FY 21-22 claimed in FY 22-23, it should be reported in Table 6m (any other ITC) and Table 8C of the GSTR-9 for FY 22-23.

CA Rashmi B

Assistant Manager

354 Points Posted on 15 December 2022

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)