TaxTMI 
TaxTMI 
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.
GSTR9C - ITC of 2017-18 FY Claimed in GSTR3B of 2018-19
26 Oct 2019 
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ITC claimed in a later return: disclose in annual return unless recorded in earlier books, then include in reconciliation.
Whether Input Tax Credit taken in a later-period return for bank charges must be reported in the earlier-period annual return reconciliation depends on its recording in the earlier books of accounts: if not recorded in books then it is not required in the reconciliation statement and should be disclosed in the annual return; if recorded in books and claimed later, it should be shown in both the annual return and the reconciliation statement. (AI Summary)
Whether Input Tax Credit taken in a later-period return for bank charges must be reported in the earlier-period annual return reconciliation depends on its recording in the earlier books of accounts: if not recorded in books then it is not required in the reconciliation statement and should be disclosed in the annual return; if recorded in books and claimed later, it should be shown in both the annual return and the reconciliation statement. (AI Summary)