https://www.taxtmi.com/forum/issue?id=115642 Disclose belatedly claimed input tax credit in the annual return under table 8 (adjustments/credits declared after year-end); amounts recorded in books for the prior year remain in the regular ITC table. This approach prevents unreconciled differences in the reconciliation statement because GSTR-9C's reconciliation figures derive from the main ITC and turnover tables and do not reflect the adjustment table. en-us Sat, 09 Nov 2019 15:47:58 +0530 Thu, 23 Jan 2025 15:54:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115642 Disclose belatedly claimed input tax credit in the annual return under table 8 (adjustments/credits declared after year-end); amounts recorded in books for the prior year remain in the regular ITC table. This approach prevents unreconciled differences in the reconciliation statement because GSTR-9C's reconciliation figures derive from the main ITC and turnover tables and do not reflect the adjustment table. Discussion-Forum GST Sat, 09 Nov 2019 15:47:58 +0530 https://www.taxtmi.com/forum/issue?id=115642