Eligible inputs are found in GST audit(FY 2018-19) but Inputs were not taken by him in that year in books as well as in return.
what should we do now if client want to take input now (in july 2019).
1). whether change books for the FY 2018-19 and took ITC in return of FY 2019-20(Mismatch will be there input as per GSTR3B and books).
(or)
2). Show INPUT in the books of FY 2019-20 as prior period input and return in FY 2019-20.
Presently there is no break up that is shown in GST 3B about invoice wise input, you can generally claim input as carried forward.
while presenting GST 9, please carefully mention that the difference in input availed within 6 months of the corresponding financial year
Regards
Prem
9884343669
CAclubindia
