SEZ Unit - 2A vs ITC in GSTR 9

[Rajendra Prasad]

Dear Sir/Madam,

My client is a SEZ Unit. As per 2A it is showing ITC . But in GSTR 9 , it is showing ITC as Nil.

Could you please clarify.

AI Summary

Input Tax Credit mismatch: GSTR 2A shows credit but GSTR 9 reports nil, seeking reconciliation and reporting guidance. A SEZ unit observes Input Tax Credit entries in GSTR 2A while GSTR 9 shows ITC as nil, and seeks clarification on the reasons for this reporting discrepancy and the reconciliation or reporting obligations for reflecting ITC in the annual return.