Question19:
While filing GSTR-9 we came to know excess ITC available in GSTR-2A which was not claimed in GSTR-3B. Can we claim this credit while filing GSTR-3B of May 2019. Whether it is to be shown in GSTR-9 of 2017-18?


Answer:
The Last date of claiming ITC relating to FY 17-18 was due date of GSTR-3B of March, 2019 as per the below mentioned proviso to Section 16:-

Provided that the registered person shall be entitled to take input tax credit after the due date of furnishing of the return under section 39 for the month of September, 2018 till the due date of furnishing of the return under the said section for the month of March, 2019 in respect of any invoice or invoice relating to such debit note for supply of goods or services or both made during the financial year 2017-18, the details of which have been uploaded by the supplier under sub-section (1) of section 37 till the due date for furnishing the details under sub-section (1) of said section for the month of March, 2019.
If you have already claimed eligible ITC till GSTR-3B of March 2019 as per GSTR-2A then you can show the ITC in Table 13 of GSTR-9.

Further, ITC cannot be claimed through GSTR-9 if not claimed upto GSTR-3B of March 19.
(Reply dt.16/05/2019)