Hello sir / madam,
How to prepare gstr-9 statement for the past previous year’s input credit taken in previous year. For example, financial year 20-21 input tax credit claimed (in GSTR-3B Return) in financial year 21-22. Now we have to compute total availed ITC for gstr-9 return for the financial year 21-22. Whether we should take ITC value for financial year 20-21 also for computing ITC for financial year 21-22 or we have to ignore that value? Please do explain this issue with 2 situations 1) ITC Value reflected in GSTR-2B in financial year 21-22 which is belongs to 20-21. 2)ITC value not reflected in GSTR-2B statement in financial year 21-22.
CAclubindia
