Question04:

what will be amount to be fed in column 6B of GSTR-9
Case 1 (2017-18)
ITC as per books : 125000.00
ITC as per GSTR 3B: 25000.00
ITC Claimed (for 2017-18) in 2018-19 : 100000.00
Case 2 (2017-18)
ITC as per books : 125000.00
ITC as per GSTR 3B: 25000.00
ITC Claimed (for 2017-18) in 2018-19 : 0.00
Please resolve as in GSTR-9 notes reference for GSTR-3B is given than how will the unclaimed ITC in GSTR-3B be claimed
 

Answer:

Case-1
ITC relating to 17-18 not claimed in 17-18(i.e. 1L) but taken in 18-19 should be shown in Table 13 of GSTR-9.

Case 2
 As per Instruction of GSTR-9 reproduced below:

"It may be noted that additional liability for the FY 2017-18 not declared in FORM GSTR-1 and FORM GSTR-3B may be declared in this return. However, taxpayers cannot claim input tax credit unclaimed during FY 2017-18 through this return. "

In view of above ITC cannot be availed through GSTR-9. Further after filing of GSTR-9 the ITC left unclaimed for FY 17-18 shall be lapsed in table 8.

(Reply dt.14/05/2019)