13 December 2022
dear sir, i have invoice date 31032021 and goods received on 10042021 and 2b showing in april.2021 please advice me how to show this in gstr-9 as i have accounted this invoice in 2021-2022
09 July 2024
In GSTR-9, the reconciliation of input tax credit (ITC) involves matching the ITC claimed with the details available in GSTR-2A/2B. Since your invoice is dated 31-03-2021 but the goods were received on 10-04-2021, and the GSTR-2B shows this in April 2021, the ITC can be claimed in the financial year 2021-2022.
Here's how you can show this in GSTR-9:
### Part IV of GSTR-9: Details of ITC availed during the financial year 1. **Table 6B:** ITC on inward supplies (other than imports and inward supplies liable to reverse charge but includes services received from SEZs). You should include the ITC here if you have claimed it in 2021-2022.
### Part V of GSTR-9: Particulars of the transactions for the previous FY declared in returns of April to September of the current FY or up to the date of filing of annual return of previous FY whichever is earlier 2. **Table 13:** ITC availed for the previous financial year. Since you have availed the ITC in the financial year 2021-2022, you should report this here.
### Steps to follow: 1. **Report the ITC in Table 6B** under the financial year 2021-2022 if you have availed it in your GSTR-3B of the financial year 2021-2022. 2. **Reflect the ITC in Table 13** if it pertains to the previous financial year (i.e., 2020-2021) but claimed in April 2021.
#### Example:
- **Invoice Date:** 31-03-2021 - **Goods Received Date:** 10-04-2021 - **ITC reflected in GSTR-2B:** April 2021 - **ITC claimed in books:** 2021-2022
### Filling in GSTR-9: - **Table 6B:** Include the ITC claimed in the financial year 2021-2022. - **Table 13:** Reflect the ITC availed for invoices of the previous financial year (2020-2021).
Ensure that your books of accounts are updated accordingly, and the reconciliation between GSTR-2A/2B and GSTR-3B is accurate.
### Note: Always cross-verify with your GST consultant or Chartered Accountant to ensure compliance with the latest GST rules and amendments. This approach ensures that your ITC claims are accurately reported and reconciled in your GSTR-9.
CAclubindia
