Question ID :
40966
GSTR9 and GSTR9C
ITC of 2017-18 was taken in GSTR3B of FY 2018-19. However the same was missed to be reported in GSTR9 and GSTR9C of 2017-18.
Query : So while preparing GSTR9 and GSTR9C of 2018-19 , should the ITC of 2017-18 taken in 2018-19 allowed or not ?
Posted by
samirkumar gokulbhai kasvala
on
Feb 08, 2021
Filed Under
GST
Answer ID :
80908
Allowed if taken within due date of September 3b
Posted by
CA JEET REWRI on
Feb 14, 2021
Answer ID :
80918
ITC pertain to previous years should not be reflected anywhere in the GSTR-9 of the current year. As per the press release issued by CBIC also dated 09/10.2020, taxpayers are required to report only the values pertaining to Financial Year 2018-19, and the values pertaining to Financial Year 2017-18 which may have already been reported or adjusted are to be ignored.
Posted by
CA Mohit Singhal on
Feb 21, 2021