15 December 2023
Please clarify the below query with regard to Table 6B of GST ITC:
Total ITC as per books is X amount, but claimed during the financial year in GSTR-3B is lesser than X amount but subsequently claimed in the next financial year within the specified period. Now, the query is what ITC amount to mention in Table 6B:
1. If X amount is mentioned, the difference appearing in Table 8D is incorrect
2. If ITC claimed in the GSTR-3B during the financial year is mentioned, then it will not match with Financials & there will be difference in ITC reconciliation in GSTR-9C
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