TaxTMI 
TaxTMI 
A QUERY. Certain sales bills inadvertently ommited in FY 21-22. Can they be shown in GSTR-9 and shown in the financial statements of the year . whether input credit can be adjusted against the bills?
UTILISATION OF INPUT CREDIT FOR BILLS SHOWN IN GSTR 9
01 Nov 2022 
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Rectification of omitted invoices: declare in annual reconciliation and discharge tax by return adjustment or rectification form.
Missed outward supply invoices may be declared in the annual reconciliation return (GSTR 9) and rectified either by reporting in current-period outward returns and paying tax through the current GSTR 3B, or by discharging tax via the rectification mechanism (DRC 03); utilisation of input tax credit for such discharge remains subject to normal ITC entitlement, verification in return records, and administrative clarifications. (AI Summary)
Missed outward supply invoices may be declared in the annual reconciliation return (GSTR 9) and rectified either by reporting in current-period outward returns and paying tax through the current GSTR 3B, or by discharging tax via the rectification mechanism (DRC 03); utilisation of input tax credit for such discharge remains subject to normal ITC entitlement, verification in return records, and administrative clarifications. (AI Summary)