There is ITC of around 2 lakh which is claimed in audited accounts as well as in annual returns via GSTR 3B due availability of GST invoice in hand. Table IV of form 9C therefore did not show the difference of said ITC as both in accounts and annual return, this ITC has been claimed. However, in GSTR 2A this ITC of 2 Lac is not available. GSTR 9 shows the difference of 2 lac being ITC claimed in annual return but not available in GSTR 2A
My question is what would be auditor recommendation in this case ? shall auditor recommend to pay in GSTR 9C amount not available in GSTR 2A ? or can we claim this valid ITC even if not available under 2A
CAclubindia
