GST Annual Return

[VIGNESH]

sir. ITC pertaining to F.Yr. 2019-2020 was claimed in F.Yr.2020-2021 before September 2020, and client has missed to report in his GSTR-9 under relevant table of F.Yr.2019-2020. still can the client claim ITC while filing his GSTR-9 for F.Yr. 2020-21?

[Shilpi Jain]

If it is only missed to report in GSTR-9 of financial year 2019-20 then an intimation can be sent to the department stating that since revision of GSTR-9 is not possible this should be considered. do not take it in GSTR-9 of 20-21

[KASTURI SETHI]

After agreement with Madam Shilpi Jain. the matter must be discussed with the jurisdictional Range Officer before giving an intimation in writing.

[Ganeshan Kalyani]

I agree with the views of the experts.

AI Summary

Input Tax Credit reporting should be notified to tax authorities, not shifted to later year returns; consult jurisdictional officer.
If ITC for FY 2019-20 was missed in that year's filed GSTR 9 but claimed subsequently, do not report it in the later year's GSTR 9; instead send a formal intimation to the tax department explaining the omission because GSTR 9 revision is not available. Prior to sending the intimation, consult the jurisdictional range officer for guidance on the intimation and any required follow up.