Greetings to all,
I am having a query on table 14 of GSTR-9C.
Taxable person is not claiming credit on any of his purchases or on any of his expenses. whatever credit received by him, he is reversing the entire credit in Books and also in GSTR-3B. So total credit availed = total credit reversed.
In this case, i want to know whether he is required to provide the breakup of expenditure in the format which was mentioned in Table 14 of GSTR-9C. It will be difficult for him to provide the expenditure wise ITC breakup, because there is no track on ITC as he is not claiming ITC.
Please comment your views on above issue.