https://www.taxtmi.com/forum/issue?id=115948 Dispute over ITC timing where supplier invoice belongs to an earlier financial year but goods were received and ITC claimed in the subsequent year. A respondent advises reflecting the transaction in the annual return reconciliation tables that capture inward supplies and ITC; the taxpayer contends that annual-return instructions tie reporting to the year of receipt and returns filed in the later year, creating a reporting conflict over which year's reconciliation should include the credit. en-us Wed, 29 Jan 2020 00:13:55 +0530 Thu, 23 Jan 2025 15:54:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115948 Dispute over ITC timing where supplier invoice belongs to an earlier financial year but goods were received and ITC claimed in the subsequent year. A respondent advises reflecting the transaction in the annual return reconciliation tables that capture inward supplies and ITC; the taxpayer contends that annual-return instructions tie reporting to the year of receipt and returns filed in the later year, creating a reporting conflict over which year's reconciliation should include the credit. Discussion-Forum GST Wed, 29 Jan 2020 00:13:55 +0530 https://www.taxtmi.com/forum/issue?id=115948