TaxTMI 
TaxTMI 
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-9 9C of FY 2018-19. is it eligible ITC or nor?
ITC Claiming-GSTR3B vs GSTR9 & GSTR9C
06 Dec 2021 
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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. (AI Summary)
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. (AI Summary)