GSTR9C - ITC of 2017-18 FY Claimed in GSTR3B of 2018-19

[Rajendra Prasad]

Dear Sir,

I have claimed 2017-18 FY ITC of ₹ 75000/- in GSTR-3B of 2018-19.

This ₹ 75,000/- towards Bank Charges.

Now I am preparing the GSTR 9C.

Am I required to show this in Part IV / Table 14 Sl.No. J

Please clarify.

AI Summary

Clarification on Reporting 2017-18 ITC for Bank Charges in GSTR-9C and GSTR-9; Consider Table 8 for Discrepancies. A user inquired about whether to report an Input Tax Credit (ITC) of 75,000 for bank charges from the 2017-18 fiscal year, claimed in the GSTR-3B of 2018-19, in the GSTR-9C. A respondent advised that if the amount was not booked in the books of accounts, it should not be shown in GSTR-9C but in table 8 of GSTR-9. If booked in 2017-18 but claimed in 2018-19, it should be shown in both GSTR-9C and GSTR-9. The user confirmed the bank charges were accounted for in 2017-18, seeking further clarification.