Some purchase bills of 2017-18 have not been entered in books and audited balance sheet..when we have finalised Audited Balance Sheet These bills not show in GSTR 2A, So we have not claim ITC on these bills, and some ITC reverse.Now we have check GSTR 2A for Annual Return these are traced in GSTR 2A,
Can I book purchase entry in 2018-19 and itc claim in March 19 GSTR 3 B?
And Can I Correct in Annual Return?
Please help me it's urgent.
if any other procedure, please suggest me.
Thanks
Hy friend,
According to my study, Input bills which was left for entered in books and audited balance sheet, then you have no chance to incorporate the same. Because if you record the ITC on such bills, the audited figure of books are mismatched.
Now come to GSTR-9 FAQ, there is specifically mentioned, auto populated data should be revised except total amount of ITC availed through Form GSTR-3B
CAclubindia
