https://www.taxtmi.com/forum/issue?id=115594 Whether Input Tax Credit taken in a later-period return for bank charges must be reported in the earlier-period annual return reconciliation depends on its recording in the earlier books of accounts: if not recorded in books then it is not required in the reconciliation statement and should be disclosed in the annual return; if recorded in books and claimed later, it should be shown in both the annual return and the reconciliation statement. en-us Sat, 26 Oct 2019 12:46:32 +0530 Thu, 23 Jan 2025 15:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115594 Whether Input Tax Credit taken in a later-period return for bank charges must be reported in the earlier-period annual return reconciliation depends on its recording in the earlier books of accounts: if not recorded in books then it is not required in the reconciliation statement and should be disclosed in the annual return; if recorded in books and claimed later, it should be shown in both the annual return and the reconciliation statement. Discussion-Forum GST Sat, 26 Oct 2019 12:46:32 +0530 https://www.taxtmi.com/forum/issue?id=115594