https://www.taxtmi.com/forum/issue?id=117823 When tax invoices are dated in March but goods are received and ITC is claimed in April, the Input Tax Credit should be reported in the annual return of the financial year in which it was received and claimed. Table 8 of the prior year's GSTR-9 need not be adjusted for such ITC; Table 8A may show higher auto-populated values and Table 8D will capture timing differences, which can be treated as reconciliatory variances and explained in GSTR-9C. en-us Thu, 24 Feb 2022 19:36:12 +0530 Thu, 23 Jan 2025 15:54:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117823 When tax invoices are dated in March but goods are received and ITC is claimed in April, the Input Tax Credit should be reported in the annual return of the financial year in which it was received and claimed. Table 8 of the prior year's GSTR-9 need not be adjusted for such ITC; Table 8A may show higher auto-populated values and Table 8D will capture timing differences, which can be treated as reconciliatory variances and explained in GSTR-9C. Discussion-Forum GST Thu, 24 Feb 2022 19:36:12 +0530 https://www.taxtmi.com/forum/issue?id=117823