ITC From Input Service Distributor

[ABHISHEK Kumar]

I have received ITC from Input Service distributor in July 2020 which is appearing in GSTR-2A & GSTR-2B of July 2020.

The input received from ISD is not appearing in table 8 of GSTR-9 (Annual Return) of FY 2020-21 due to which there is difference in table 8A and table 8B (ITC claimed and ITC availed). My query is :

1. Whether ITC received from ISD appear in table 8 of annual return or not ?

AI Summary

Input tax credit from Input Service Distributor may be absent from annual return table due to technical issues; lodge grievance.
Input tax credit from an Input Service Distributor that appears in GSTR-2A/2B should be auto-populated into Table 8 (columns 8A and 8B) of the annual return; absence from that table is typically a technical or procedural software issue. If statutory conditions for availing the credit are met, the taxpayer need not reverse the credit solely because it is not shown in Table 8; the recommended remedy is to bring the matter to the Grievance Redressal Cell for correction.