ITC CREDIT IN GSTR9

[SHIVKUMAR SHARMA]

Dear Sir

some of our Vendor not uploaded their one or two invoice while filling GSTR-1 for the period 2017-18 & upload these invoices in the month of September & October 2019 GSTR-1 return & the same invoices are reflected in our GSTR-2A of September & October 2019.Please advice us where it should be shown in GSTR-9 of 2017-18

AI Summary

Input tax credit reporting: late supplier GSTR 1 uploads must be disclosed in GSTR 9 per invoice date and auto populated fields.
ITC from supplier invoices uploaded late should be disclosed in Table 8C of GSTR 9; the amount will appear via auto populated figures (notably 6A and 8A/8B) provided the supplier reported the invoice date within the 2017 18 financial year. Table 13 was suggested by one respondent but another indicated it may not apply to 2017 18 filers; consequently the invoice date and auto populated fields govern the correct disclosure.