Dear Sir,
1. Goods are invoiced in 31/03/2021, but goods are received in April -2021.
2. The ITC is uploaded in GSTR-2A during 2020-21.
3. The ITC claimed in 2021-22.
4. The purchases and ITC are uploaded in GSTR-3B of April - 2021.
Query:-
In table 8 of GSTR-9, the ITC uploaded in GSTR-2A is reflecting by including invoice of March 2021.
In the books as well as in GSTR-3B of March 2021 the above purchases is not considered as goods received in April - 2021.
Where the above ITC is to be adjusted in GSTR-9 and GSTR-9C.
Kindly clarifi
Guidance on Addressing ITC Discrepancies in GSTR-9 and GSTR-9C for FY 2020-21: Impact of Invoice Timing A user inquired about handling Input Tax Credit (ITC) discrepancies in their GSTR-9 and GSTR-9C filings for the fiscal year 2020-21. The issue arose because goods invoiced in March 2021 were received in April 2021, leading to ITC being claimed in the 2021-22 period. The ITC was reflected in GSTR-2A for 2020-21 but not considered in March 2021's GSTR-3B. The response advised not to show the March 2021 ITC in table 8 of GSTR-9, allowing 8A to reflect more and 8D to show the difference, and to include this ITC in the annual return for 2021-22. (AI Summary)
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