ITC Claiming-GSTR3B vs GSTR9 & GSTR9C

[NARENDER YARRAGORLA]

The missing ITC of 17-18 claimed in FY 2018-19 by filing GSTR-3B, but not shown in GSTR-9 & 9C, it has shown in GSTR-99C of FY 2018-19. is it eligible ITC or nor?

[KASTURI SETHI]

In which month missing ITC was claimed in 18-19 ?

[NARENDER YARRAGORLA]

in July 2018, for the FY 2017-18 section 16 4 time limit extended to March 2019 sir

[KASTURI SETHI]

ITC is allowed. You are to just justify the mismatch between both returns to the department. Non-mention of the same in Annual Return is only a procedural lapse.

[PAWAN KUMAR]

Dear sir,

As per my view, it is eligible ITC and you have shown in column 12B of GSTR-9C in this regard, please check.

[Shilpi Jain]

Please send an intimation to the department mentioning the error committed in the GSTR-9 filed

[KASTURI SETHI]

Yes.Intimation in advance to the department shows your bona fides. It will save you from unnecessary problems. It is a plus point.

[Shilpi Jain]

Many times people do not intimate the department considering it could lead to a trigger from department. However it actually goes a long way to save the assessee in many cases...

[KASTURI SETHI]

One should not be a victim of phobia of the department when an assessee acts in a bona fide manner. Honest assessees are always respected by the department.

[PAWAN KUMAR]

Not necessary to intimate department, since you have claimed the ITC in Fy 2018-19 and it will be treated the Itc for Fy 2018-19 only not itc of fy 2017-18.

[Ganeshan Kalyani]

I agree with the views of Ms Shilpi Ji and Sri Kasturi Sir. The taxpayer is afraid of the department. He does not want any notice to come. Thus he does not inform the fact. But as both of you said well the fact has to be informed to department wherever necessary.

AI Summary

Input Tax Credit eligibility affirmed despite omission in annual return; disclose reconciliation to tax authorities to justify claim. ITC recorded in GSTR-3B but omitted from GSTR-9/GSTR-9C is generally allowable if the entitlement conditions are met; the omission in the annual return constitutes a procedural lapse. Taxpayers should reconcile and justify the mismatch to the tax authority, use the appropriate reconciliation column in GSTR-9C, and may consider voluntary intimation to demonstrate bona fides and reduce compliance risk.