ITC on Goods received after the Financial Year

[varsha jain]

Hello Sir,

Invoice issued by my Supplier in March 17-18 but goods received in April 18-19. ITC not taken in Books as well as 3B of F.Y. 17-18,however it is reflected in GSTR 2A of 17-18. the ITC has been claimed in April 18-19 when the goods was received. how to reflect this in GSTR 9 of F.Y. 17-18

[Atul Rathod]

Show it in table 8 & also table 14

[varsha jain]

But Point 13 of GSTR 9 talks about Particulars of the transactions for the previous FY (ie.17-18) declared in returns of April,2018 to March,2019 of current FY . In my case since the goods have been received in April hence the transaction is for F,Y. 18-19

AI Summary

Can ITC for 2017-18 goods received in 2018-19 be claimed in April 2018-19 under GSTR 9? A user inquired about claiming Input Tax Credit (ITC) for goods invoiced in the financial year 2017-18 but received in 2018-19. Although the ITC was not recorded in the books or GSTR 3B for 2017-18, it appeared in GSTR 2A for that year and was claimed in April 2018-19. One respondent suggested reporting it in tables 8 and 14 of GSTR 9 for 2017-18. However, the user noted that GSTR 9's Point 13 pertains to transactions from the previous financial year declared in the current year, indicating the transaction should be for 2018-19.