ITC on Goods received in different F.Yr

[VIGNESH]

Sir 1. Bill was raised on march 2020 but goods received & accounted in books on june 2020 as it was lockdown and ITC for the same was claimed

2.The above transaction was not reflected in GSTR-9 of financial year 2019 -20! Yet can we claim In 2020-2021 sir?

3. While Filing GSTR-9 for F.Yr.2020-21 can this be shown in GSTR 9? if yes under which table?

AI Summary

Can Input Tax Credit for March 2020 goods received in June 2020 be claimed in GSTR-9 for 2020-21? A discussion on a forum addresses a query about claiming Input Tax Credit (ITC) for goods billed in March 2020 but received in June 2020 due to lockdown. The issue is whether this transaction can be reflected in the GSTR-9 for the financial year 2020-21, as it was not included in the 2019-20 return. One response suggests showing it in the 2020-21 return under Table 4 of GSTR-9. Another advises that the invoice from 2019-20 can be claimed by the September 2020 return due date and included in the 2019-20 GSTR-9 in part 5.