https://www.taxtmi.com/forum/issue?id=115101 Reversal of un-reversed Input Tax Credit must be effected by payment through Form DRC-03; tax paid via DRC-03 does not permit taking corresponding input tax credit later. When accounts are maintained on a cash basis, ITC reflected on the portal for an earlier year but claimed in the year of payment must be shown in GSTR 9/GSTR 9C for the year in which the credit was actually claimed. Portal auto-population does not by itself time bar reporting. en-us Thu, 20 Jun 2019 20:59:10 +0530 Thu, 23 Jan 2025 15:55:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115101 Reversal of un-reversed Input Tax Credit must be effected by payment through Form DRC-03; tax paid via DRC-03 does not permit taking corresponding input tax credit later. When accounts are maintained on a cash basis, ITC reflected on the portal for an earlier year but claimed in the year of payment must be shown in GSTR 9/GSTR 9C for the year in which the credit was actually claimed. Portal auto-population does not by itself time bar reporting. Discussion-Forum GST Thu, 20 Jun 2019 20:59:10 +0530 https://www.taxtmi.com/forum/issue?id=115101