https://www.taxtmi.com/forum/issue?id=117535 Timing of entitlement to input tax credit depends on the year goods are received and accounted for; ITC should be reflected in the financial year of receipt and disclosed in the annual return table corresponding to the year in which it is claimed, with routine disclosure in Table 4 of GSTR 9. If an earlier-year invoice is claimed within that earlier year's return due date, the ITC may instead be included in that earlier year's annual return (Part 5 of GSTR 9). en-us Wed, 29 Sep 2021 22:40:58 +0530 Thu, 23 Jan 2025 15:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117535 Timing of entitlement to input tax credit depends on the year goods are received and accounted for; ITC should be reflected in the financial year of receipt and disclosed in the annual return table corresponding to the year in which it is claimed, with routine disclosure in Table 4 of GSTR 9. If an earlier-year invoice is claimed within that earlier year's return due date, the ITC may instead be included in that earlier year's annual return (Part 5 of GSTR 9). Discussion-Forum GST Wed, 29 Sep 2021 22:40:58 +0530 https://www.taxtmi.com/forum/issue?id=117535