Whether in GSTR 9C ITC to be shown as per Annual return, but it is not taking ITC figure shown in april18 to march 19 table. It only show ITC without this table. Then where to show ITC claimed in FY 2018-19 in 9C?
means ITC shown in gstr 9 without considering table 14?
In Table 12 of GSTr 9C
In Table 12(A) ITC ( ITC of As per audited Books means all ITC including claimed in 2018-19)
Now Report ITC which is being reported in FY 2018-19 of 2017-18 under Table 12(C)
In table 12 (D), you will get the ITC availed in FY 2017-18 [12(A) - 12(C) ]
now the 12(D) will get match with Autopopulated ITC in 12(E) from table 7(q) of GSTR 9 (Which does not include the ITC claim in FY 18-19 of 17-18)
Now in Table 14 :
There is 2 column therein " Amount of Total ITC" (3) & "amount of eligible ITC Availed" (4)
Now in column 3 report all those ITC which is claimed as per financial audit ( including which claimed in FY 2018-19) & in column (4) Report only that ITC which is claimed in FY 2017-18 3b .
In 14(R) you will get the total ITC which will again get match with Autopopulated amount in 14(S)
So basically you are correct it's only table 12(c) where we report ITC for FY 2017-18 being claimed in FY 2018-19
CAclubindia
