Mam, On my purchases, I take my ITC when goods are received by me. So, If goods pertaining to the Invoice Dated 30th March’20 [where Taxable value is Rs 1 lacs & GST @ 5% = 5000. So Total Value =Rs 105000 ] is received by me in April’20 then I claim ITC in GSTR-3B in April month.
But the above invoice will appear in my GSTR-2A in the month of March only . Thus, Table 8A of GSTR-9 will be higher than 8B. Thus, there will be difference of Rs 5000 in Table 8D. Query- How to treat this difference in GSTR-9 ??
2) Whether i need to fill Rs 5000 ITC in Table Pt V Sl. No 13 ??
Thanks ..
Frah Saeed Answered question September 20, 2020
Yes you can show in 8C and 13 of GSTr-9.
Team Clearmytax.in
Frah Saeed Answered question September 20, 2020